Santana Corporation manufactures snowmobiles in its Blue Mountain, Wisconsin, plant. The following costs are budgeted for the first quarter's operations Machine setup. indirect materials $4,000 Inspections 16,000 Tests 4,000 Insurance, plant 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 Electricity, machinery 36,000 Machine maintenance wages 19.000 Classify the above costs of Santana Corporation into activity cost pools using the following engineering machinery machine setup quality control, factory utilities, maintenance Budgeted Costs Activity Cost Pool Machine setup. Indirect materials Inspections Tests Insurance, plant Engineering design Depreciation, machinery > Machine setup, indirect labor > Property taxes > on heating Electricity plant lighting Machine maintenance wages > Electricity machinery Machine maintenance wages Direct Labor Hours Number of Employees Identify a cost driver that may be used to hobiles Number of Tests or Inspections Budgeted Costs Machine setup. Indirect materials Number of Parts or Assemblies Inspections Tests square feet or Machine Hours Insurance, plant Number of Requisitions Engineering design Depreciation, machinery Number of Purchase Orders Machine setup. Indirect labor Number of Setups Property taxes On heating Number of Machines or Machine Hours Electricity plant lighting Engineering prototypes Engineering Hours Depreciation plant Electricity, machinery Machine maintenance wages