Jakubielski and Martin, CPAs, is a full-service CPA firm that provides accounting, tax, and consulting services to its clients. The firm is considering changing to an activity-based costing system and has asked for your input regarding the design of the system. The firm has identified certain activities that are integral to the practice and would like your suggestions regarding potential cost drivers.
Activity
a. Client interview
b. Tax return preparation
c. Tax return review
d. Data input
e. Report assembly
f. Research
g. Report writing
h. Site visits
Cost Driver
1. Professional staff hours
2. Transactions
3. Number of pages
4. Number of employees
5. Machine hours
6. Clerical staff hours

Required
Match each of the activities with a potential cost driver. Please note that you may not use all drivers and some may be used more than once.