Activity cost drivers The Simply French Restaurant has identified the following activities performed by its staff:

Set tables Seat customers Take orders Cook food Serve orders Take dessert orders Serve dessert Present bills and collect Clean tables REQUIRED

(a) For each of the above activities, state whether the number of tables served or the number of customers at the tables is a better cost driver.

(b) What distortions might result in assigning costs if only one of the two drivers in

(a) is used?