Hellier Contractors paints interiors of residences and commercial structures. The firm's management has established cost standards per 100 square feet of area to be painted:

Direct material ($18 per gallon of paint): $1.50 (so, 1 gallon should paint 1,200 square feet)

Direct labor: 2.00

Variable overhead (based on DLH): 0.60

Fixed overhead (based on DLH): 1.25 (based on 600,000 square feet per month)

Management has determined that 400 square feet can be painted by the average worker each hour. During May, the company painted 600,000 square feet of space and incurred the following costs:

Direct material (450 gallons purchased and used): $ 8,300.00

Direct labor (1,475 hours): 12,242.50

Variable overhead: 3,480.00

Fixed overhead: 7,720.00

25. Identify other cost drivers (other than SF) that could be used as a basis for measuring activity and computing variances for this company. Check all that could apply to this company.

Number of brush cleanings

number of rooms painted

number of hours worked

number of jobs worked per month

number of hours of use of the paint sprayers