2-25 Cost drivers and functions. The list of representative cost drivers in the right column of this table
are randomized with respect to the list of functions in the left column. That is, they do not match.
Function Representative Cost Driver
2. Human resources
3. Data processing
4. Research and development
A. Number of invoices sent
B. Number of purchase orders
C. Number of research scientists
D. Hours of computer processing unit (CPU)
E. Number of employees
F. Number of transactions processed
G. Number of deliveries made
1. Match each function with its representative cost driver.
2. Give a second example of a cost driver for each function.
2-25 Cost dr