The following are six cost pools established for a company using activity-based costing. The pools are related to the company's products using cost drivers.

For each of the preceding cost pools, identify a possible cost driver. (Each answer is used only once, select the best answer for each cost pool.)

COST POOLS

COST DRIVER

1.Inspection of raw material

Number of receipts

Machine hours

Dollar value of raw materials

Square footage

Number of inspections

Number of setups

2.Production equipment repairs and maintenance

Number of receipts

Machine hours

Dollar value of raw materials

Square footage

Number of inspections

Number of setups

3.Raw materials storage

Number of receipts

Machine hours

Dollar value of raw materials

Square footage

Number of inspections

Number of setups

4.Plant heat, light, water, and power

Number of receipts

Machine hours

Dollar value of raw materials

Square footage

Number of inspections

Number of setups

5.Finished product quality control

Number of receipts

Machine hours

Dollar value of raw materials

Square footage

Number of inspections

Number of setups

6.Production line setups

Number of receipts

Machine hours

Dollar value of raw materials

Square footage

Number of inspections

Number of setups