Shubelik Company is changing to an activity-based costing method. They have determined that they will use three cost pools. They are set-ups,...

Shubelik Company is changing to an activity-based costing method. They have determined that they will use three cost pools. They are set-ups, inspections, and assembly. Which of the following would be used as the activity base for assembly?1. inventory cost2. inspections3. direct labor hours4. number of units to be produced