The List of Representative Cost Drivers in the Right Column

Essay

The list of representative cost drivers in the right column below are randomized with respect to the list of functions in the left column.That is,they do not match.
$$\begin{array} { | l | l | l | l | } \hline & \text { Function } & & \text { Representative Cost Driver } \\\hline 1 . & \text { Purchasing } & \text { A. } & \text { Number of employees } \\\hline 2 . & \text { Billing } & \text { B. } & \text { Number of shipments } \\\hline 3 . & \text { Shipping } & \text { C. } & \text { Number of customers } \\\hline 4 . & \text { Computer Support } & \text { D. } & \text { Number of invoices } \\\hline 5 . & \text { Personnel } & \text { E. } & \text { Number of desktop computers } \\\hline 6 . & \text { Customer Service } & \text { F. } & \text { Number of purchase orders } \\\hline\end{array}$$ Required:
Match each business function with its representative cost driver.
$$\begin{array} { | l | l | l | } \hline & \text { Function } & \text { Insert letter of appropriate driver (A through F) } \\\hline 1 . & \text { Purchasing } & \\\hline 2 . & \text { Billing } & \\\hline 3 . & \text { Shipping } & \\\hline 4 . & \text { Computer Support } & \\\hline 5 . & \text { Personnel } & \\\hline 6 . & \text { Customer Service } & \\\hline\end{array}$$