(Predictors and cost drivers; team activity) The IZZO accounting firm often uses factors that change in a consistent pattern with costs to explain or pre¬ dict cost behavior.

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

1. Staff accountant’s travel expenses 2. Inventory of office supplies 3. Laptops used to record audit findings 4. Maintenance costs for a lawn service company

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.

LO1.