BE18-4

Mason Company manufactures four products in a single production facility. The company uses activity-based costing. The following activities have been identified through the companys activity analysis: (a) inventory control, (b) machine setups, (c) employee training, (d) quality inspections, (e) materials orderings, (f) drilling operations, and (g) building maintenance.

For each activity, name a cost driver that might be used to assign overhead cost to products.