For each of the following activities, select the most appropriate cost driver. Each cost driver may be used only once.

1. Pay Vendors

2. Receive material deliveries

3. Inspect raw materials

4. Plan for purchases of raw materials

5. Packaging

6. Supervision

7. Employee training

8. Operating machines

9. Machine maintenance

10. Opening accounts at a bank

Options:

# of checked issues

# of machine hours

# of deliveries

# of classes offered

# of different kinds of raw materials

# of new customers

# of units of raw materials received

# of employees

# of customer orders

# of maintenace hours