He legal firm of West, Green, and Ink uses ABC to allocate its overhead costs. The firm has identified the following activity cost pools:
Match these cost pools with the appropriate cost driver listed below.
(bolded on right is what is being matched, regular print to the left is possible answers ))
1. Liability insurance Computer support Client support Direct labor fringe benefits Printing and photocopying Secretarial support Recruiting and training Revenue billed.
2. Recruiting and training Liability insurance Secretarial support Printing and photocopying Client support Computer support Direct labor fringe benefits CPU minutes.
3. Secretarial support Printing and photocopying Computer support Liability insurance Direct labor fringe benefits Client support Recruiting and training Number of pages.
4. Secretarial support Direct labor fringe benefits Computer support Printing and photocopying Client support Liability insurance Recruiting and training Direct labor cost.
5.Direct labor fringe benefits Recruiting and training Secretarial support Printing and photocopying Client support Computer support Liability insurance Number of clients.
6. Liability insurance Secretarial support Client support Computer support Direct labor fringe benefits Printing and photocopying Recruiting and training Number of recruits.
7. Liability insurance Printing and photocopying Secretarial support Direct labor fringe benefits Client support Recruiting and training Computer support Direct professional hours.