Santana Corporation manufactures snowmobiles in its Blue Mountain, Wisconsin, plant. The following costs are budgeted for the first quarters 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.

Machine setup, indirect materials

Inspections

Tests

insurance, plant

engineering design

depreciation, machinery

machine setup, indirect labor

property taxes

oil, heating

electricity, plant lighting

engineering prototypes

depreciation, plant

electricity, machinery

machine maintenance wages

then Identify a cost driver that may be used to assign each cost pool to each line of snowmobiles.