Exercise $5-2$A Identifing appropriate cost drivers

Required

Provide at least one example of an appropriate cost driver $($allocation base$)$ for each of the following activities:

a$.$ Engineering drawings are produced for design changes.

b$.$ Purchase orders are issued.

c$.$ Products are labeled, packaged, and shipped.

d$.$ Machinists are trained on new computer$-$controlled machinery.

e$.$ Lighting is used for production facilities.

f$.$ Materials are unloaded and stored for production.

g$.$ Maintenance is performed on manufacturing equipment.

h$.$ Sales commissions are paid.

i$.$ Direct labor is used to change machine configurations.

j$.$ Production equipment is set up for new production runs.