Select Foods Inc. uses activity-based costing to determine product costs. For each activity listed in the left column, select an appropriate activity base from the right column. You may use items in the dropdown list more than once or not at all.

Activity	Activity Base
Accounting reports
Customer return processing
Electric power
Human resources
Inventory control
Invoice and collecting
Machine depreciation
Materials handling
Order shipping
Payroll
Production control
Production setup
Purchasing
Quality control
Sales order processing