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.

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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 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