Obj. 4 EX 18-8 Identifying activity bases in an activity-based cost system Comfort Foods Inc. uses activity-based costing to determine product costs. For each activity listed in the left column, match an appropriate activity base from the right column. You may use items in the activity-base list more than once or not at all. Activity Cafeteria Customer return processing Electric power Human resources Inventory control Invoice and collecting Machine depreciation Materials handling Order shipping Payroll Performance reports Production control Production setup Purchasing Quality control Sales order processing Activity Base Engineering change orders Kilowatt hours used Number of customers Number of customer orders Number of customer returns Number of employees Number of inspections Number of inventory transactions Number of machine hours Number of material moves Number of payroll checks processed Number of performance reports Number of production orders Number of purchase orders Number of sales orders Number of setups

EX 18-8 Identifying activity bases in an activity-based cost system 06), 4 in the left column, match an appropriate activity base from the right column. You may use items in Comfort Foods Inc. uses activity-based costing to determine product costs. For each activity listed the activity-base list more than once or not at all. Activity Cafeteria Customer return processing Electric power Human resources Inventory control Invoice and collecting Machine depreciation Materials handling Order shipping Payroll Performance reports Production control Production setup Purchasing Quality control Sales order processing Activity Base Engineering change orders Kilowatt hours used Number of customers Number of customer orders Number of customer returns Number of employees Number of inspections Number of inventory transactions Number of machine hours Number of material moves Number of payroll checks processed Number of performance reports Number of production orders Number of purchase orders Number of sales orders Number of setups