Cost drivers and functions. The list of representative cost drivers in the right column of this table are randomized with respect to the list of functions in the left column. That is, they do not match.

Function                                                         Representative Cost Driver

1. Accounting                                                 A. Number of invoices sent

2. Human resources                                         B. Number of purchase orders

3. Data processing                                           C. Number of research scientists

4. Research and development                         D. Hours of computer processing unit (CPU)

5. Purchasing                                                   E. Number of employees

6. Distribution                                                 F. Number of transactions processed

7. Billing                                                         G. Number of deliveries made

1. Match each function with its representative cost driver.

2. Give a second example of a cost driver for each function.