a) Exquisite Cases Ltd is a manufacturer of custom-made bags for electronic devices such as phones, computers, and tablets. These bags can be customized by adding such things as the customer's name, initials, school, or business name. The company buys the bags in various colours and then uses laser technology to do the customization of the letters and to add school or business names, logos, and so on.

Required:

Identify two (2) potential activity-based costing pools for Exquisite Cases, and their appropriate cost drivers? (4 marks)