Quik Prints Company is a small printing and copying firm with three high-speed offset printing presses, five copiers (two colour and three black and white), one collator, one cutting and folding machine, and one fax machine. To improve its pricing practices, owner-manager Damon Whitebone is installing activity-based accounting. Damon employs five employees: two printers/designers, one receptionist/bookkeeper, one salesperson/copy-machine operator, and one janitor/delivery clerk. Damon can operate any of the machines and, in addition to managing the entire operation, performs the training, designing, selling, and marketing functions.

Instructions
As Quik Prints’ independent accountant who prepares tax forms and quarterly financial statements, you have been asked to identify the activities that would be used to accumulate overhead costs for assignment to jobs and customers. Using your knowledge of a small printing and copying facility (and some imagination), identify at least 12 activity cost pools as the start of an activity-based costing system for Quik Prints Company.