Classifying Cost Drivers

Classify each of the following as structural, organizational, or activity cost drivers.

$($a$)$ Apple Inc. reorganizes production facilities from a layout in which all similar types of machines are grouped together to a layout in which a set of machines is designated for the production of a particular product and that set of machines is grouped together.

structural

Organizational $$

Activity

$($b$)$ A cable television company decides to start offering telephone service.

Structural $$

Organizational

Activity

$($c$)$ IBM Corporation decides to stop making personal computers.

Structural

Organizational

Activity

$($d$)$ Canon decides to start making high$-$volume photocopy equipment to compete head$-$to$-$head with Xerox.

Structural $$