Jakubielski and Martin, CPAs, is a full-service CPA firm that provides accounting, tax, and consulting services to its clients. The firm is considering changing to an activity-based costing system and has asked for your input regarding the design of the system. The firm has identified certain activities that are integral to the practice, and it would like your suggestions regarding potential cost drivers.

Required:

For each of the following activities, identify a potential cost driver. Please note that you may not use all drivers and some may be used more than once.

Activity	Cost Driver
a. Client interview	SelectProfessional staff hoursTransactionsNumber of pagesNumber of employeesMachine hoursClerical staff hoursItem 1
b. Tax return preparation	SelectProfessional staff hoursTransactionsNumber of pagesNumber of employeesMachine hoursClerical staff hoursItem 2
c. Tax return review	SelectProfessional staff hoursTransactionsNumber of pagesNumber of employeesMachine hoursClerical staff hoursItem 3
d. Data input	SelectProfessional staff hoursTransactionsNumber of pagesNumber of employeesMachine hoursClerical staff hoursItem 4
e. Report assembly	SelectProfessional staff hoursTransactionsNumber of pagesNumber of employeesMachine hoursClerical staff hoursItem 5
f. Research	SelectProfessional staff hoursTransactionsNumber of pagesNumber of employeesMachine hoursClerical staff hoursItem 6
g. Report writing	SelectProfessional staff hoursTransactionsNumber of pagesNumber of employeesMachine hoursClerical staff hoursItem 7
h. Site visits	SelectProfessional staff hoursTransactionsNumber of pagesNumber of employeesMachine hoursClerical staff hoursItem 8