Provide at least one example of an appropriate cost driver (allocation base) for each of the following activities.
a. Maintenance is performed on manufacturing equipment.
b. Sales commissions are paid.
c. Direct labor is used to change machine configurations.
d. Production equipment is set up for new production runs.
e. Engineering drawings are produced for design changes.
f. Purchase orders are issued.
g. Products are labeled, packaged, and shipped.
h. Machinists are trained on new computer-controlled machinery.
i. Lighting is used for production facilities.
j. Materials are unloaded and stored for production.