Cost Drivers for Support Department Allocations

For each of the following support departments, select the cost driver listed that is most appropriate for allocating support department costs to responsible units. Your answer should include the number of the cost driver only.

Cost drivers to choose from:

1. Number of conference attendees
2. Number of computers
3. Number of employees trained
4. Number of cell phone minutes used
5. Number of purchase requisitions
6. Number of sales invoices
7. Number of payroll checks
8. Number of travel claims

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