Santana Corporation manufactures snowmobiles in its Blue Mountain, Wisconsin, plant. The following costs are budgeted for the first quarter's opera 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 $ 4,000 16,000 4,000 110,000 140,000 520,000 20,000 29,000 19,000 21,000 60,000 210,000 36,000 19,000 Having itemized its costs for the first quarter of next year's budget, Santana Corporation desires to install an activity-based costing system. First, it identifier activity cost pools in which to accumulate factory overhead Second, it identified the relevant cost drivers Identify the activity cost pools and then classify each of those cost pools as either unit-level, batch-level, product-level, or facility level