SmartHome Ltd has three major suppliers. The company is currently analysing its supplier costs to assess the relative performance of each supplier. For 2021, SmartHome identified a range of activities that are consumed by each supplier. Such information is provided below. Activity Order Material Cost per unit of activity driver 85.00 per order Receive order 125.00 per delivery Inspect order 130.00 per delivery Return material to supplier 115.00 per return Pay supplier 65.00 per invoice Dispute invoice amount 250.00 per dispute In 2021, SmartHome's suppliers consumed the following number of activities: Panels Boards Matrix Activity Ltd Supplies Ltd Order Material 30 46 44 Receive order 30 55 50 Inspect order 30 55 50 Return material to supplier 4 4 5 Pay supplier 15 46 12 Dispute invoice amount 1 0 6 The cost of material purchases from each supplier during 2021 was as follows: Panels Ltd Matrix Ltd 120,000 Boards Supplies 75,000 70,000