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:

Number of conference attendees

Number of computers

Number of employees trained

Number of cell phone minutes used

Number of purchase requisitions

Number of sales invoices

Number of payroll checks

Number of travel claims

Support Department	Cost Driver
a. Accounts Receivable	fill in the blank 1
b. Central Purchasing	fill in the blank 2
c. Computer Support	fill in the blank 3
d. Conferences	fill in the blank 4
e. Employee Travel	fill in the blank 5
f. Payroll Accounting	fill in the blank 6
g. Telecommunications	fill in the blank 7
h. Training	fill in the blank 8