$2-30$ Cost drivers and functions. The representative cost drivers in the right column of this table are randomized so they do not match the list of functions in the left column.

Function

Inspection of materials

Accounts receivable

Employee training

Repairs of machines

Testing of samples

Dispatching

Supervisions

Representative Cost Driver

A$.$ Number of batches produced

B$.$ Number of sales orders

C$.$ Number of machines repaired

D$.$ Number of labors supervised

E$.$ Number of purchase orders

F$.$ Number of bills issued to customers

G$.$ Number of employees trained

Match each function with its representative cost driver.

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