Finance

Cost Object

Divisions

Activities

Cost Driver

Depreciation on factory equipment

Depreciation on office equipment

Depreciation of factory building

Advertising manager's salary

Assembly foreman's salary

Salesperson's salaries

Salesperson's travel expenses

Supplies for the Machining Depart

Advertising supplies used

Electricity for the Assembly Depart

Lost materials (scrap) in a Machining Depart

Direct labor in the Assembly Depart

Supplies for the sales office

Sales commissions

Packing supplies

Cost of hiring new employees

Payroll fringe benefits for workers in the Shipping Depart

Supplies for Production Scheduling

Cost of repairing parts improperly manufactured in the Machining Depart

Paint for the Assembly Department

Heat, light, and power for the factory

Leasing of computer equipment for the Accounting Depart

Divisions: (O)perations, (S)ales, or (A)dministrative

Activities: (U)nit-level Activities, (B)atch-level activities, (P)roduct-level activities, or (F)acility-level activities