Activities and Cost Drivers (LO2) .

For each of the following activities, select the most appropriate cost driver. Each cost driver may be used only once.

Activity Cost Driver 1. Pay vendors

a. Number of different kinds of raw materials 2. Evaluate vendors

b. Number of classes offered 3. Inspect raw materials

c. Number of tables 4. Plan for purchases of raw materials

d. Number of employees 5. Packaging

e. Number of operating hours 6. Supervision

f. Number of units of raw materials received 7. Employee training g. Number of moves 8. Clean tables h. Number of vendors 9, Machine maintenance i. Number of checks issued 10. Move in-process product from one work j. Number of customer orders station to the next