(Cost drivers) The following costs are commonly incurred in manufacturing companies. For each cost, identify a cost driver and explain why it is appro¬ priate.

a. Computer operations

b. Material handling

c. Factory depreciation

d. Engineering changes

e. Freight costs for materials

f. Equipment maintenance g. Quality control h. Material storage i. Setup cost j. Building utilities k. Advertising expense 1 ©. (< lost drivers)