Costs

Accounting and legal

Advertising

Bank & charges

Continuing education

Depreciation

Food expense cost driver identify them

Ins. Building$/$property

Ins. Officer bond

Ins. Gen. liability

Ins. Workers comp.

Interest expense

Payroll wages

Payroll taxes

Repair & maintenance

Sanitation service

Supplies$-$ cleaning

Supplies$-$ programme$/$art

Supplies$-$ office

Telephone

Utilities

Water$/$sewer c$.$ Categorise the given costs into activity pools by identifying the commonality shared by the cost$($ identified in B$).$ create a table detailing the activity pools $($in column one$),$ the cost drivers for each of the activity pools $($in column two$),$ and use column three as comments explaining why each driver would be appropriate, that is$,$ the causal relationship between the cost driver and the cost pool