Answer:
a. Accounts Receivable - Number of sales invoices
b. Central Purchasing - Number of purchase requisitions
c. Computer Support - Number of computers
d. Conferences - Number of conference attendees
e. Employee Travel - Number of travel claims
f. Payroll Accounting - Number of payroll checks
g. Telecommunications - Number of cell phone minutes used
h. Training - Number of employees trained.
Explanation:
a. Accounts Receivable - Number of sales invoices
Accounts receivable occur due to credit sales, and therefore for the Activity base of this we use number of sales invoices.
b. Central Purchasing - Number of purchase requisitions
Purchasing is based on number of requisitions issued for purchase, as before purchasing any material requisitions are raised.
c. Computer Support - Number of computers
Computer support services are based on number of computers through which the service is provided and to be allocated between them.
d. Conferences - Number of conference attendees
The expense of conference shall be divided based on number of attendees for the conference as this is based on the number of personnel attending the conference.
e. Employee Travel - Number of travel claims
Employee travel is such expense that is based on number of employees claiming the travel as this is only to be allocated between employees claiming the travel expense and not all the employees.
g. Telecommunications - Number of cell phone minutes used
The telecommunication expense shall be based on the activity of cell phone minutes usage, as this is the most appropriate activity.
h. Training - Number of employees trained
The training expense is to be allocated based on number of employees trained, as this is not be allocated to employees which required no training.
