Choice Foods Inc. uses activity-based costing to determine product costs. For each activity listed in the left column, match an appropriate activity base from the right column. You may use items in the activity base list more than once or not at all.

Activity Activity Base

Accounting reports ......Engineering change orders

Customer return processing ..Kilowatt hours used

Electric power ........Number of accounting reports

Human resources ......Number of customers

Inventory control ......Number of customer orders

Invoice and collecting ....Number of customer returns

Machine depreciation .....Number of employees

Materials handling .......Number of inspections

Order shipping .......Number of inventory transactions

Payroll ...........Number of machine hours

Production control .......Number of material moves

Production setup .......Number of payroll checks processed

Purchasing ..........Number of production orders

Quality control .......Number of purchase orders

..............Number of setups