Wilmington, Inc. manufactures five models of kitchen appliances. The company is installing activity-based costing and has identified the following activities performed at its Mesa factory. Having analyzed its Mesa factory operations for purposes of installing activity-based costing, Wilmington, Inc. identified its activity cost centers. It now needs to identify relevant activity cost drivers in order to assign overhead costs to its products. Using the activities listed above, identify for each activity one or more cost drivers that might be used to assign overhead to Wilmington's five products. Acitivity cost pools 1. Designing new models. 2. Purchasing raw materials and parts. 3. Storing and managing inventory. 4. 5. 6. Receiving and inspecting raw materials and parts. Interviewing and hiring new personnel. Machine forming sheet steel into appliance parts. Number of engineering change orders; hours of designing Number of orders processed Number of parts in stock Weight of material; number of boxes or cartons Employee turnover; number of employees hired Machine hours; direct labor hours 4 Number of assembly workers; number of parts; direct labor hours Number of employees Book or market value of assets Cost of goods manufactured, direct labor hours; number of employees Machine hours; number of machines Gallons of paint; number of appliances 2. Purchasing raw materials and parts. 3. Storing and managing inventory. 4. Receiving and inspecting raw materials and parts. 5. Interviewing and hiring new personnel. 6. Machine forming sheet steel into appliance parts. 7. Manually assembling parts into appliances. 8. Training all employees of the company. 9. Insuring all tangible fixed assets. 10. Supervising production. 11. 12 12. Maintaining and repairing machinery and equipment. Painting and packaging finished appliances. Number of orders processed