For each of the following activities, indicate the appropriate category (unit, batch, product, or facility level) and suggest a possible cost driver for each pool: 1. Factory utilities.
2. Machine setups.
3. Research and development for a new product.
4. Sanding rough edges of the product.
5. Packaging the product for shipment.
6. Developing new packaging for a new product line.
7. Maintenance on equipment.
8. Assembling the product's component parts.
9. Materials handling costs.
10. Quality control testing.

Aaron corporation, which has only one product, has provided the following data concerning its most recent month of operations: selling price $ 102 units in beginning inventory 0 units produced 4,900 units sold 4,260 units in ending inventory 640 variable costs per unit: direct materials $ 20 direct labor $ 41 variable manufacturing overhead $ 5 variable selling and administrative expense $ 4 fixed costs: fixed manufacturing overhead $ 64,200 fixed selling and administrative expense $ 2,900 the total contribution margin for the month under variable costing is: