Table 1. ABC Oil Well Cementing Company's Fuel Costs and Cost Drivers Fuel Cost Deparsment Number Diatance Distance eght pepth k:tcmetera P 1574 1077,8 31819 94713.32 14377.61 2898 2064.33 2457 1912.04 58549 178028.36 78588.65 55212 153560 65 51896.76 1919 1647.77 7346 123646.46 89272.27 53604 245324.93 67653.21 73697 182577.50 72753.93 69044 174594 12 69937.61 70923 217347.96 97172.99 81379 287354,73 188111.21 2159 1293.18 3847 145797,11 150856.73 665,15 27428 53958.52 14395.15 48684 89653.23 63095.37 2547 1357 .79 432 1711 7759.36 9633.18 43917 222423.57 S8574.52 1982 2100.24 2836 2613.46 2606 2459.62 3240 2453,36 3900 2990.32 1113 2051 1438,7 29 2638 1454 24 1842 1360.1 36279 110196.43 45873.7 2340 1513.05 42293 131797,1 23 0 62895.51 27 1910 1738.52 48247 107293.84 66954.66 2018 2020.6453542 118724.32 68907.44 137418.42 61289.86 24 5,3053 1374.4 128.a 2315 1976.24 1287 1174.12 27383 90455.32 73393.45 40648 191753.25 8936.72 4700 2481.05 74962 333434.40 58527,76 4690 2436.72 74457 326856.10 67295.91 4260 2355.66 65377 306573.05 58956.28 74398341338.00 83804 20 5735 2923.50 a8501 389498.55 78713.94 5815 2826.8482697 400815.95 65819.44 4430 2318.32 67495 300919.55 98307.96 2725 1387.28 20 35 37 880 2586,39 41 3960 2353.19 68219 278520,30 124482.89 2260 157.92 38004 184796.75 190102.96 7049 31118.28 22966.34 485 192,45 2570 1983,85 3035 2665.21 65197372238.74 945DD.93 3000 3043.34 73771 371277.73 268993.33 2745 3655.8371526 453465.48 55811.56 3760 4603.8785405 616431.51 179774.01 3755 4829.64 92269 647494.30 305584.74 4405 4334.59 83872 692814.85 161397.91 3380 4402.37 83409 557020.58 409716.24 4625 4340,12 89135 709684.69 511466.83 42228 339252.50 182467.66 27 27 26 29 1. 2, What's the most appropriate COST DRIVER to be used for FUEL COST? with your answer in #1, can I use this COST DRIVER across departments? Table 1. ABC Oil Well Cementing Company's Fuel Costs and Cost Drivers Fuel Cost Deparsment Number Diatance Distance eght pepth k:tcmetera P 1574 1077,8 31819 94713.32 14377.61 2898 2064.33 2457 1912.04 58549 178028.36 78588.65 55212 153560 65 51896.76 1919 1647.77 7346 123646.46 89272.27 53604 245324.93 67653.21 73697 182577.50 72753.93 69044 174594 12 69937.61 70923 217347.96 97172.99 81379 287354,73 188111.21 2159 1293.18 3847 145797,11 150856.73 665,15 27428 53958.52 14395.15 48684 89653.23 63095.37 2547 1357 .79 432 1711 7759.36 9633.18 43917 222423.57 S8574.52 1982 2100.24 2836 2613.46 2606 2459.62 3240 2453,36 3900 2990.32 1113 2051 1438,7 29 2638 1454 24 1842 1360.1 36279 110196.43 45873.7 2340 1513.05 42293 131797,1 23 0 62895.51 27 1910 1738.52 48247 107293.84 66954.66 2018 2020.6453542 118724.32 68907.44 137418.42 61289.86 24 5,3053 1374.4 128.a 2315 1976.24 1287 1174.12 27383 90455.32 73393.45 40648 191753.25 8936.72 4700 2481.05 74962 333434.40 58527,76 4690 2436.72 74457 326856.10 67295.91 4260 2355.66 65377 306573.05 58956.28 74398341338.00 83804 20 5735 2923.50 a8501 389498.55 78713.94 5815 2826.8482697 400815.95 65819.44 4430 2318.32 67495 300919.55 98307.96 2725 1387.28 20 35 37 880 2586,39 41 3960 2353.19 68219 278520,30 124482.89 2260 157.92 38004 184796.75 190102.96 7049 31118.28 22966.34 485 192,45 2570 1983,85 3035 2665.21 65197372238.74 945DD.93 3000 3043.34 73771 371277.73 268993.33 2745 3655.8371526 453465.48 55811.56 3760 4603.8785405 616431.51 179774.01 3755 4829.64 92269 647494.30 305584.74 4405 4334.59 83872 692814.85 161397.91 3380 4402.37 83409 557020.58 409716.24 4625 4340,12 89135 709684.69 511466.83 42228 339252.50 182467.66 27 27 26 29 1. 2, What's the most appropriate COST DRIVER to be used for FUEL COST? with your answer in #1, can I use this COST DRIVER across departments