Isamu Foods Inc. uses activity$-$based costing to determine product costs. For each activity listed in the left column, select an appropriate activity base from the right column. You may use items in the dropdown list more than once or not at all.

Activity Activity Base

Cafeteria

Customer return processing

Electric power

Human resources

Inventory control

Invoice and collecting

Machine depreciation

Materials handling

Order shipping

Payroll

Performance reports

Production control

Production setup

Purchasing

Quality control

Sales order processing