Identify a cost driver that may be used to assign each cost pool to each line of snowmobiles. Budgeted Costs Cost Driver Machine setup, indirect materials select a cost driver Inspections select a cost driver Tests select a cost driver Insurance, plant select a cost driver Engineering design select a cost driver Depreciation, machinery select a cost driver Machine setup, indirect labor select a cost driver Property taxes select a cost driver Oil, heating select a cost driver Electricity, plant lighting select a cost driver Engineering prototypes select a cost driver Depreciation, plant select a cost driver Electricity, machinery select a cost driver Machine maintenance wages select a cost driver