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Identifying activity bases in an activity$-$based cost system

Isamu Foods Inc, uses activity$-$based costing to determine product costs. For each activity listed in the left column, select an appropriate activity base from the right column.

Activity

Activity Base

Cafeteria

Customer return processing

Electric power

Human resources

$$

$$

$$

$$

Inventory control $$

Invoice and collecting $$

Machine depreciation $$

Materials handling $q,$

Order shipping $$

Payroll $$

Performance reports $$

Production control $$

Production setup $$

Purchasing $$

Quality control $$

Sales order processing $$