Activity Bases for Service Department Charges

For each of the following service departments, select the activity base listed that is most appropriate for charging service expenses to responsible units. Your answer should include the number of the activity base only.

Activity bases to choose from:

Number of conference attendees

Number of computers

Number of employees trained

Number of telephone lines

Number of purchase requisitions

Number of sales invoices

Number of payroll checks

Number of travel claims

Service Department	Activity Base
a. Conferences
b. Telecommunications
c. Accounts Receivable
d. Payroll Accounting
e. Employee Travel
f. Central Purchasing
g. Training
h. Computer Support