Types of Drivers:

Inflation

Number of units made/produced

Consulting Time

Number of kilowatt hours

Number of Partners

Number of Employees

Number of Customers

Miles Driven

Types of Costs: variable, fixed, mixed or step

Driver Type of Cost A computer service agreement in which a company pays $250 per month and $20 per hour of technical time. Fuel cost of the company's fleet of vehicles. The cost of beer at bar. The cost of computer printers and copiers at a university. Rent for a dental office. The salary of a secretary in a law firm. The wages of counter help in a fast- food restaurant. (Assume that the counter help can be called in or sent home as the need arises.) The salaries of dental hygienists in a three-dentist office. One hygienist can take care of 100 cleanings per month. Electricity cost which includes a $20 per month billing charge and an additional amount depending on the number of kilowatt-hours used