You received a breakdown of the general and admin expenses of $140,000 by key activity below. Research and development $ 15,000 Recruiting 70,000 Event support expenses 25,000 General and admin expenses 30,000 Total indirect costs $140,000 To learn more about these activities, you interviewed people within the organization and you were able to learn the following: i) Research and development cost are incurred to ensure that trending topics are addressed during the training sessions and that the materials used reflect such topics. ii) Recruiting is handled by one personnel to identify trainers for all training sessions. iii) Event support expenses are expenses incurred to coordinate logistics and gather feedback from training participants. There is a personnel responsible for handling all event support expenses. iv) General and administrative expenses are for in-house operating expenses that do not fall under any of the other categories of expenses. Given the additional information, suggest one reasonable allocation base (cost driver) for each of the four key activity. Justify your choice. Do not use the allocation base in (c) below. Note: a cause-and-effect relationship should be evident between the allocation base and activity. Usually, several potential cost drivers are suggested, and accountants choose the most appropriate.