identify for the activity cost driver that will incurred when the company make the pencil and give your explanation or justification for each activity cost driver that you identified.

1. activities needed to manufacture pencils. The activities when making the pencil are divided into 4 chapters. The Leads Mixing graphite & clay Pressing the leads Drying the leads Firing the leads Wax bath Colour pencil leads The Pencils Milling the grooves - Applying glue Inserting the leads Closing the slat "sandwich" The drying wheel Milling the pencil Painting and Stamping Mixing Paint Painting the pencils Stamping the pencils Dipping the pencils The drying room Finishing Quality Testing (withstanding >2,5kg of pressure) Sharpening the pencils Visual control Packaging