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 materials

select an option for Inspection of raw materials

2.

Production equipment repairs and maintenance

select an option for Production equipment repairs and maintenance

3.

Raw materials storage

select an option for Raw materials storage

4.

Plant heat, light, water, and power

select an option for Plant heat, light, water, and power

5.

Finished product quality control

select an option for Finished product quality control

6.

Production line setups

select an option for Production line setups