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Special wrapping paper for lighter loads.

Invoice forms for each delivery.

Salaries of three divisional managers.

Dry ice for floral deliveries.

Property taxes.

Maintenance of administrative offices.

Tires for heavy-duty trucks used for heavy-weight deliveries.

Central Office billing clerk’s wages.

Depreciation on president’s car owned by KLIZ.

Delivery request forms prepared by sender.

Required:

For each of these costs, indicate whether it is related to the unit level (U), the batch level

(B), the product/process level (P), or the facility level or organization level (F). Also identify a logical cost driver for each cost and be able to support your choice of driver.