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Match each activity to its driver

Exercise and reference answers

Matching pairs
  1. Left
    Production setup
    Right
    Number of setups
  2. Left
    Quality control
    Right
    Number of inspections
  3. Left
    Materials handling
    Right
    Number of material moves
  4. Left
    Electric power
    Right
    Kilowatt hours used
  5. Left
    Payroll
    Right
    Number of payroll checks processed
  6. Left
    Human resources
    Right
    Number of employees
Instructions
Tap an activity, then tap the count that measures how often it happens.

Explanation

_Source: Jonick, Principles of Managerial Accounting, section 4.4 Activity-Based Costing for a Manufacturing Business_
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