Match the correct activity base

(a) and (b). Support your recommend Obj4 EX 4-8 Identifying activity bases in an activity-based cost system Comfort Foods Inc. uses activity-based costing to determine product costs. For each activity li in the left column, match an appropriate activity base from the right column. You may use items the activity-base list more than once or not at all. Activity Base Activity Engineering change orders I Cafeteria Kilowatt hours used 1 Customer return processing Number of customers Electric power Human resources Number of customer orders Inventory control Number of customer returns Invoice and collecting Number of employees 5 Machine depreciation Number of inspections Materials handling Number of inventory transactions Order shipping Number of machine hours Payroll Number of material moves J V . Performance reports Number of payroll checks processed Production control LNumber of performance reports Production setup Number of production orders M Purchasing IS Quality control 1 Number of purchase orders Sales order processing Number of sales orders Number of setups sctions ha