Describe a potential cost driver for each of the variable and mixed costs you listed. Explain why each cost driver would be appropriate for its associated cost.

Direct materials: raw materials inventory, amortized equipment expense

Direct labor: manufacturing engineering and manufacturing test organizations,

Direct manufacturing overhead: Contractual obligations such as operating lease and financing lease obligations, payroll and salary and wages expenses, human resources

Period costs: marketing, contract and professional services, engineering and research, personnel and facilities costs related to stores, contractual obligations such as operating lease and financing lease obligations, income taxes