Exercise 3 - 39 Choice of a Cost Suppose you are the controller for a company that produces handmade Driver for Overhead glassware Application 1 . Choose a volume - based cost driver upon which to base the application ( 103 1 , 3 - 4 ) of overhead . Write a memo to the company president explaining your choice 2 . Now you have changed jobs . You are the controller of a microchip manufacturer that uses a highly automated production process . Repeat the same requirements stated above