Below are various activities for a commercial loan company.

Required
Suggest a feasible cost driver base for each of the following, and explain why each selected cost driver base is feasible.
a. Sales calls—new commercial customers.
b. Commercial loan negotiation.
c. Commercial loan review.
d. Customer fi le maintenance.
e. Community involvement.
f. Employee relations.
g. Commercial loan customer service.
h. Consumer loan customer service.
i. Consumer loan review.
j. Sales calls—existing commercial customers.
k. Advertising particular products.
l. Consumer deposit/withdrawal processing.
m. Commercial deposit/withdrawal processing.