A manufacturer reports three activities: finishing production; product design; and sales order the following cost drivers relates to finishing production, design, or order processing.

$\backslash$table$[[$Cost Driver$],[1.$ Finishing machine hours,$],[2.$ Number of design hours,$],[3.$ Number of shipments made,$],[4.$ Number of sales orders processed,$],[5.$ Direct labor hours to finish production,$],[6.$ Number of design changes,$]]$