Answer:
Activities Cost Drivers
1. Pay vendors # of deliveries
2. Evaluate vendors # of checked issues
3. Inspect raw materials # of units of raw materials
received
4. Plan for purchases of raw materials # of different kinds of raw
materials
5. Packaging # of customer orders
6. Supervision # of employees
7. Employee training # of classes offered
8. Clean tables # of machine hours
9. Machine maintenance # of maintenance hours
10. Opening accounts at a bank # of new customers
Explanation:
a) Cost Drivers are the factors that give rise to the costs of activities. They are usually expressed in units or numbers, like the following:
# of checked issues
# of machine hours
# of deliveries
# of classes offered
# of different kinds of raw materials
# of new customers
# of units of raw materials received
# of employees
# of customer orders
# of maintenance hours
