Caldwell Supply, a wholesaler, has determined that its operations have three primary activities: purchasing, warehousing, and distributing. The firm reports the following operating data for the year just completed:

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Quantity of Cost PER Unit of Cost Activity Cost Driver Cost Driver DRIVEMY Purchasing Number Of purchase order's 1 , 198 $ 159 Per Order Warehousing* Number of moves & , BBB 38 PER MOVE Distributing Number Of shipments 590 95 per Shipment