A Toyota analyst is preparing a presentation on cost drivers. Unfortunately, both the list of its business function areas and the accompanying list of representative cost drivers are accidentally randomised. The two lists now on the computer screen are as follows:

Required
1. Match each business function area with its representative cost driver.
2. Give a second example of a cost driver for each of the business function areas of Toyota.

Business function area Representative cost driver A Design of Products/ProcessesNumber of cars recalled for defective parts B Customer Service C Marketing D Research and Development E Distribution F Production 2 3 4 5 6 Number of machine assembly hours Number of research scientists Hours of computer-aided design (CAD) work Number of sales personnel Weight of cars shipped