Snap Prints Company is a small printing and copying fi rm with three high-speed offset printing presses, fi ve copiers (two color and three black-and-white), one collator,

one cutting and folding machine, and one fax machine. To improve its pricing prac- tices, owner-manager Terry Morton is installing activity-based costing. Additionally,

Terry employs fi ve employees: two printers/designers, one receptionist/bookkeeper, one salesperson/copy-machine operator, and one janitor/delivery clerk. Terry can operate any of the machines and, in addition to managing the entire operation, he performs the training, designing, selling, and marketing functions. Instructions As Snap Prints independent accountant who prepares tax forms and quarterly fi nancial

statements, you have been asked to identify the activities that would be used to accumu- late overhead costs for assignment to jobs and customers. Using your knowledge of a small

printing and copying fi rm (and some imagination), identify at least 12 activity cost pools as the start of an activity-based costing system for Snap Prints Company.