For each of the following activities, select the most appropriate cost driver. Each cost driver may be used only once. Activity Cost Driver 1. Pay vendors 2. Evaluate vendors
3. Inspect raw materials
4. Plan for purchases of raw materials
5. Packaging
6. Supervision
7. Employee training
8. Clean tables
9. Machine maintenance
10. Opening accounts at a bank
# 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 maintenace hours

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