Review the very complex ABC cost allocation graphic provided below (with a bunch of three-letter abbreviations

What COST DRIVERS might be appropriate for the depreciation (DEP), operation and maintenance of plant (IPA), and general administration (IGA) OVERHEAD COST POOLS?

Thinking about your current or former job, what types of overhead costs might be incurred by your employer within your department? What cost drivers would probably be most appropriate to allocate those costs to the products or services (FINAL COST OBJECTS) offered by your department?