Santana corporation manufactures snowmobiles in its Blue Mountain, Wisconsin, plant. The following costs are budgeted for the first quarter's operations.

Machine $ 4,000

Inspections 16,000

Test 4,000

Insurance, plant 1 110,000

Engineering design 140,000

Depreciation, machinery 520,000

Machine setup, indirect labor 20,000

Property taxes 29,000

Oil, heating 19,000

Electricity, plant lighting 21,000

Engineering prototypes 60,000

Depreciation, plant 210,000

Electrical machinery 36,000

Machine Maintenance wages 19,000

Instructions

Classify the above cost of Santana Corporation into activity cost pools using the following: engineering. machinery, machine setup, quality control, factory utilities, maintenance. Next, identify a cost driver that may be used to assign each cost pool to each line of snowmobiles