Chapter 8 Performance Evaluation for Decentralized Operations 349 EX 84 Activity bases for service department charges OBJ. 3 For each of the following service departments, select the activity base listed that is most appropriate for charging service expenses to responsible units: T 2 Service Department Accounts Receivable - Central Purchasing C Computer Support d Conferences e Employee Travel Payroll Accounting 9 Telecommunication h Training Activity Base 1. Number of conference attendees *2 Number of computers 3. Number of employees trained A Number of cell phone minutes used 5 Number of purchase requisitions 6. Number of sales invoices Number of payroll checks Number of travel claims