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what are the activity cost driver that will incurred when making a pencil? given information 1. activities needed to manufacture pencils. The activities when making

what are the activity cost driver that will incurred when making a pencil?
given information
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1. activities needed to manufacture pencils. The activities when making the pencil are divided into 4 chapters. The Leads Mixing graphite & clay Pressing the leads Drying the leads Firing the leads Wax bath Colour pencil leads The Pencils Milling the grooves - Applying glue Inserting the leads Closing the slat "sandwich" The drying wheel Milling the pencil Painting and Stamping Mixing Paint Painting the pencils Stamping the pencils Dipping the pencils The drying room Finishing Quality Testing (withstanding >2,5kg of pressure) Sharpening the pencils Visual control Packaging 2. Resource costs needed to manufacture pencils. cost of raw materials (wood, graphite, clay, brass, lacquer, paint, etc.) cost of parts or other finished components used to assemble the pencil cost of transportation and handling of various materials used and of the finished product to the factory cost of labour and benefits for the factory workers employees cost of electricity energy cost of supplies used to maintain equipment cost of government regulations (taxes, duties, compliance to safety, labour or environmental rules) cost of capital (money used to buy equipment, to purchase and maintain inventories of raw materials, parts, supplies and finished product) cost of management

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