PART B: Food Company does not have any stores, but owns a fleet of small trucks and employs drivers to deliver its bakery products to a variety of discount, grocery, and convenience stores. The company even has its employees stock shelves for the stores with its products. Food Company plans to use activity-based management techniques on these activities to increase its profitability over time. Here are the identified activities and chosen cost drivers:

Activity Cost Driver

Processing Purchase Orders Number of Purchase Orders

Packing Items Ordered Number of Items Ordered

Delivering to Stores Number of Store Deliveries

Unloading Cartons at Stores Number of Cartons Unloaded

Stocking of Store Shelves Hours of Shelf-Stocking

REQUIRED: Based on what you learned about activity-based management this week, list FOUR OR FIVE general ways Food Company might try to reduce costs without hurting the quality of products or morale of employees or reputation of their company. Then think a little harder and give me ONE specific way that one of the general ideas you listed could be implemented.