For the following activities and their associated resources, identify the following:

(1) A cost driver,

(2) Flexible resources, and

(3) Committed resources. Also, label each resource as one of the following with respect to the cost driver:

(a) Variable and

(b) Fixed.

Activity            ……….          Resource Description

Maintenance     ………..         Equipment, labor, and parts

Inspection ………..        Test equipment, inspectors (each inspector can inspect five batches per day), and units inspected (process requires destructive sampling)*

Packing …………        Materials, labor (each packer places five units in a box), and conveyor belt

Payable processing …….        Clerks, materials, equipment, and facility

Assembly …………        Conveyor belt, supervision (one supervisor for every three assembly lines), direct labor, and materials

* Destructive sampling occurs whenever it is necessary to destroy a unit as inspection occurs.