Lehman Company produces parts for the automotive industry including: doors, manifolds, and fuel tanks. Recently, Lehman switched from a traditional departmental assembly line system to a manufacturing cell in order to produce fuel tanks for sport utility vehicles. Sup¬

pose that the fuel tank manufacturing cell is the cost object. Assume that all or a portion of the following costs must be assigned to the cell.

a. Salary of cell supervisor

b. Power to heat and cool the plant in which the cell is located

c. Heavy duty steel used to produce the fuel tanks

d. Maintenance for the cell's equipment (provided by the maintenance department)

e. Labor used to align the steel in the stamping machine to produce the halves of the fuel tanks

f. Cost of janitorial services for the factory g. Depreciation on the plant h. Depreciation on stamping machines and automatic continuous welders used to produce the fuel tanks i. Ordering costs for materials used in production j. The salary of the industrial engineer (half of whose time is dedicated to the cell)

k. Cost of maintaining plant and grounds l. Cost of plant's personnel office m. Plant receptionist's salary and benefits n. Oil to lubricate the stamping machines Required:

Identify which cost assignment method would likely be used to assign the costs of each of the preceding activities to the fuel tank manufacturing cell: direct tracing, driver tracing, or allocation. When driver tracing is selected, identify a potential activity driver that could be used for the tracing