Cost Driver In Activity Based Costing 2021 ❲No Ads❳
| Activity Cost Pool | Typical Cost Driver | | :--- | :--- | | | Number of setups | | Quality Control | Number of inspections | | Purchasing | Number of purchase orders | | Material Handling | Number of material moves | | Customer Service | Number of customer calls / Hours spent on call | | Packaging & Shipping | Number of shipments or Weight of shipment | | Research & Development | Hours of engineering time |
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