Question A $-$ Cost Behavior:

SuperReb Products, Inc., a discount store, has gathered data on its overhead activities and associated costs for the past $12$ months. Speeder, a member of the CFO's office, believes that overhead activities and costs should be classified into groups that have the same driver. Speeder has decided that unloading incoming goods, counting goods, and inspecting goods can be grouped together as a more general receiving activity, since these three activities are all driven by the number of purchase orders. The following $12$ months of data have been gathered for the receiving activity:

Purchase

Receiving