1) Identifying Cost Drivers Fill in the empty boxes numbered 1-12 by using the items from the two lists below the table. Value-Chain Function and Example Costs Example Cost Drivers Research and development (1) (2) Salaries of product and process engineers Complexity of proposed products Design of products, services, and processes (3) (4) Cost of computer-aided design equipment Number of distinct parts per product used to develop prototype of product for testing Production Labour wages Labour hours (5) (6) Maintenance wages Number of mechanic hours Depreciation of plant and machinery, Number of machine hours supplies Energy cost Kilowatt hours Marketing Cost of advertisements Number of advertisements (7) (8) Distribution Wages of shipping personnel Labour hours (9) (10 Customer service Salaries of service personnel Hours spent servicing products (11) (12) List 1: List 2: A) Salaries of marketing research personnel, a) Number of service calls costs of market surveys B) Salaries of plant supervisors b) Weight of items delivered C) Salaries of marketing personnel travel costs, c) Number of people supervised entertainment costs D) Transportation costs including depreciation of d) Number of new product ideas vehicles and fuel E) Costs of repair supplies, travel e) Number of engineering hours F) Salaries of product and process engineers f) Sales euros2) Missing Numbers Fill in the blanks for each of the following independent cases: Case (a) Selling (b) Variable (c) Total (d) Total (e) Total (f) Net price per cost per units sold contribution fixed costs income unit unit margin 1 E25 ? 120,000 720,000 640,000 10 100,000 ? 320,000 3 20 15 100,000 15,000 30 20 70,000 ? 12,000 80,000 160,000 110,000 3) Basic Cost-Volume-Profit Questions Each problem is unrelated to the others. 1 Given: Selling price per unit, (20; total fixed expenses, (5,000; variable expenses per unit, (15. Find break-even sales in units. 2. Given: Sales, #40,000; variable expenses,