For each of the following service departments, select the activity base listed that is most appropriate for charging service expenses to responsibleunits.

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Service Department Activity Base a. Central Purchasing b. Training c. Conferences d. Telecommunications e. Accounts Receivable f. Employee Travel g. Payroll Accounting h. Computer Support 1. Number of travel dlaims 2. Number of payroll checks 3. Number of sales invoices 4. Number of purchase requisitions 5. Number of telephone lines 6. Number of employees trained 7. Number of computers 8. Number of conference attendees