2-25 Cost drivers and functions. The list of representative cost drivers in the right column of this table are randomized with respect to the list of functions in the left column. That is, they do not match. Function 1. Accounting 2. Human resources 3. Data processing 4. Research and development 5. Purchasing 6. Distribution 7. Billing Representative Cost Driver A. Number of invoices sent B. Number of purchase orders C. Number of research scientists D. Hours of computer processing unit (CPU) E. Number of employees F. Number of transactions processed G. Number of deliveries made 1. Match each function with its representative cost driver. 2. Give a second example of a cost driver for each function. 2-31 Flow of Inventoriable Costs. Renka's Heaters selected data for October 2011 are presented here (in millions): Direct materials inventory 10/1/2011 $ 105 Direct materials purchased 365 Direct materials used 385 Total manufacturing overhead costs 450 Variable manufacturing overhead costs 265 Total manufacturing costs incurred during October 2011 1,610 Work-in-process inventory 10/1/2011 230 Cost of goods manufactured 1,660 Finished goods inventory 10/1/2011 130 Cost of goods sold 1,770 Calculate the following costs: 1. Direct materials inventory 10/31/2011 2. Fixed manufacturing overhead costs for October 2011 3. Direct manufacturing labor costs for October 2011 4. Work-in-process inventory 10/31/2011 5. Cost of finished goods available for sale in October 2011 6. Finished goods inventory 10/31/2011