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Match the cost pools to the appropriate drivers. Cost pool: Placing orders Cost

ID: 2426230 • Letter: M

Question

Match the cost pools to the appropriate drivers.

Cost pool: Placing orders

Cost pool: Waiting on customers

Cost pool: Janitorial and Maintenance

Cost pool: Training employees

Cost pool: Wrapping packages

Cost driver: total number of employees; number of new employees

Cost driver: square feet occupied; traffic through area

Cost driver: number of customers; dollar volume of sales

Cost driver: number of orders; volume of individual orders

Cost driver: number of packages

-A.B.C.D.E.

Cost pool: Placing orders

-A.B.C.D.E.

Cost pool: Waiting on customers

-A.B.C.D.E.

Cost pool: Janitorial and Maintenance

-A.B.C.D.E.

Cost pool: Training employees

-A.B.C.D.E.

Cost pool: Wrapping packages

A.

Cost driver: total number of employees; number of new employees

B.

Cost driver: square feet occupied; traffic through area

C.

Cost driver: number of customers; dollar volume of sales

D.

Cost driver: number of orders; volume of individual orders

E.

Cost driver: number of packages

Explanation / Answer

1. Cost pool: Placing orders D. Cost driver: number of orders; volume of individual orders

2. Cost pool: Waiting on customers C. Cost driver: number of customers; dollar volume of sales

3. Cost pool: Janitorial and Maintenance B. Cost driver: square feet occupied; traffic through area

4. Cost pool: Training employees A. Cost driver: total number of employees; number of new employees

5. Cost pool: Wrapping packages E. Cost driver: number of packages

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