For each of the following support departments, select the cost driver listed that is most appropriate for allocating support department costs to responsible units:

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Cost Driver 1. Number of conference attendees 2. Number of computers 3. Number of employees trained 4. Number of cell phone minutes used 5. Number of purchase requisitions 6. Number of sales invoices 7. Number of payroll checks 8. Number of travel claims Support Department a. Accounts Receivable Central Purchasing c. Computer Support d. Conferences e. Employee Travel f. Payroll Accounting g. Telecommunications h. Training