Lawrence & Sluyter CPAs often use factors that change in a consistent pattern with costs to explain or predict cost behavior.

a. As a team of three or four, select factors to predict or explain the behavior of the following costs:

1. Staff accountant's travel expenses 2. Office supplies inventory 3. Notebook computers used in audit engagements 4. Maintenance costs for the firm's lawn \& grounds service

b. Prepare a presentation of your chosen factors that also addresses whether the factors could be used as cost drivers in addition to cost predictors.