Weyerhaeuser Co. (WY) developed a system that allocates support department costs to user divisions on the basis of actual services consumed by the division. Here are a number of Weyerhaeuser’s activities in its central Financial Services Department:

• Payroll

• Accounts payable

• Accounts receivable

• Database administration—report preparation

For each activity, identify an activity base that could be used to allocate user divisions for service.