To help with understanding the different costing methods, a series of videos are posted. Watch at least the first three (they will help with the homework, also). For your postings, comment with things you don't understand in the videos, or things that you found very helpful. Note that if you get confused following the videos you can pause, go back, etc. Also, you may want to view in full screen. For different costs, we can use different cost drivers. The company has determined that the number of employees is the best cost driver for distributing the cost of HR (and this makes sense - the work HR does is likely more dependent on the number of employees than the hours worked - if we have 3 employees working 20 hours a week, it is likely more work for HR than 2 employees working 30 hours per week). Likewise, they have determined that the number of hours worked is a better cost driver for security than the number of employees (we would likely incur more security cost if we had 10 employees working 35 hours/week, than if we had 20 employees working 10 hours per week). Hence we can use different