Mason Company manufactures four products in a single production facility. The company uses activity-based costing. The following activities have been identified through the company’s activity analysis:
(a) Inventory control,
(b) Machine setups,
(c) Employee training,
(d) Quality inspections,
(e) Material ordering,
(f) Drilling operations, and
(g) Building maintenance.
For each activity, name a cost driver that might be used to assign overhead costs to products.