Practice Question 2 ABC, Inc. has two departments: brewing and bottling. Both departments are a mix of automation and labor. There are 60 employees in brewing and 40 in bottling. Indirect costs include administrative costs, supervisory salaries, depreciation, rent, and insurance. Which of the following would be an example of an activity and a related cost driver? A. Brewing and machine hours B. Bottling and labor hours C. Human Resources and number of employees D. Depreciation and machine hours