2. Develop and implement a cost system for SCE based on Year 2012 data. a. Identify major activities. (Hint: The major activities in any distribution center are warehousing, shipping, order processing, and administration). Subdivide these major categories into more detailed activities if necessary to improve the accuracy of the cost system. b. What are the respective cost drivers and total quantities of each (sub)activity? Justify your choice of cost drivers. c. Calculate the cost-driver rate for each activity identified in 2a and 2b