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OFC Company of Kansas City prints business forms and other specialty paper products, such as writing paper, envelopes, note cards, and greeting cards. Its Business Services division offers inventory management services and desktop delivery on request. The division uses an activity-based costing (ABC) system. The budgeted usage of each activity cost driver and cost-driver rates for January 2019 for the Business Services division are:
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![image text in transcribed](https://s3.amazonaws.com/si.experts.images/answers/2024/06/667802e0c6d52_088667802e0a723e.jpg)
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