Cost drivers

[Nalinee]

Identify appropriate cost drivers

Activity-----------------------Cost Drivers
Pricing------------------------- No. of enquiries
Agreements-------------------- No. of orders
Problems in delivery------------ No. of customers
Machine set-up cost----------- No. of set-ups
Order placing cost------------- No. of purchases

[Caput]

Pricing - No. of purchases
Agreements - No. of enquiries
Problems in delivery - No. of customers
Set-up costs - No. of set-ups
Order placing costs - No. of orders