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The following are six cost pools established for a company using activity-based costing

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The following are six cost pools established for a company using activity-based costing. The pools are related to the company's roducts using cost drivers. 
or each of the preceding cost pools, identify a possible cost driver. (Each answer is used only once, select the best answer for each ost pool.) 
3 3 3 
COST POOLS 
Inspection of raw materials 
Production equipment repairs and maintenance 
Plant heat, light, water, and power 
Number of receipts Machine hours Dollar value of raw materials Square footage Number of inspections Number of setups Number of setups