1. Match each function with its representative cost driver.

2. Give a second example of a cost driver for each function.

Functions list

1. Accounts payable

2. Recruiting

3. Data processing

4. Research and development

5. Purchasing

6. Warehousing

7. Billing

Representative Cost Driver

A. Number of invoices sent

B. Number of purchase orders

C. Number of research scientists

D. Hours of computer processing unit (CPU)

E. Number of employees hired

F. Number of payments processed

G. Number of pallets moved