Activity bases for service department charges OBJ. 3 For each of the following service departments, select the activity base listed that is most appropriate for charging service expenses to responsible units:

Service Department Activity Base

a. Accounts Receivable 1. Number of conference attendees

b. Central Purchasing 2. Number of computers

c. Computer Support 3. Number of employees trained

d. Conferences 4. Number of cell phone minutes used

e. Employee Travel 5. Number of purchase requisitions

f. Payroll Accounting 6. Number of sales invoices g. Telecommunications 7. Number of payroll checks h. Training 8. Number of travel claims