Santana Corporation manufactures snowmobiles inits Blue Mountain, Wisconsin, plant. The following costs are budgeted for the first quarter's operations. Having Iternized its costs for the first quarter of next yearis budget, Santana Corporation desires to install an activity-baeecicosting system. First, it identified the activity cost pools in which to accumulate factory overnead. Second. it identified the relevant cost drivers Identify the totivity cost pools and then dassify each of those oost pools as either unit-level, batch-level, product-level, or facility-level. Santana Corporation manufactures snowmobiles inits Blue Mountain, Wisconsin, plant. The following costs are budgeted for the first quarter's operations. Having Iternized its costs for the first quarter of next yearis budget, Santana Corporation desires to install an activity-baeecicosting system. First, it identified the activity cost pools in which to accumulate factory overnead. Second. it identified the relevant cost drivers Identify the totivity cost pools and then dassify each of those oost pools as either unit-level, batch-level, product-level, or facility-level