DE23-18 Listed below are several cost drivers. Number of loads of materials moved Number of purchase orders Number of shipments received Number of customer complaints Number of inches Number of machine hours Number of pages Number of square feet Number of employees Which of these is most likely the driver for the following costs?

a. Photocopying Department costs

b. Maintenance Department costs

c. Receiving Department costs

d. Customer Service Department costs

e. Purchasing Department costs

f. Material handling costs g. Personnel Department costs h. Building rent and utilities i. Newspaper advertising costs