For each of the following activities, provide appropriate cost drivers if activities do not differ (use similar resources) and if activities vary significantly (use different resources).

Drivers:

U: Number of units or projects

D: Sales dollars

E: Number of employees

H: Number of labor or machine hours

C: Number of customers

O: Other driver not mentioned

a. Maintaining computers

b. Packaging products

c. Training employees

d. Setting up machines

e. Shipping goods to customers

f. Admitting patients at a hospital

g. Advertising several product lines

h. Leasing factory space

i. Preparing tax returns

j. Cleaning houses

k. Paying vendors

l. Hiring employees

m. Teaching students

n. Designing software