Choice Foods Inc. uses activity-based costing to determine product costs. For each activity listed in the left column, match an appropriate activity base from the right column. You may use items in the activity base list more than once or not at all. 
Activity Activity Base
Accounting reports …………….Engineering change orders
Customer return processing ……Kilowatt hours used
Electric power ………………….Number of accounting reports
Human resources ………………Number of customers
Inventory control ………………Number of customer orders
Invoice and collecting …………Number of customer returns
Machine depreciation ………….Number of employees
Materials handling ……………..Number of inspections
Order shipping …………………Number of inventory transactions
Payroll ………………………….Number of machine hours
Production control ……………..Number of material moves
Production setup ……………….Number of payroll checks processed
Purchasing ……………………..Number of production orders
Quality control …………………Number of purchase orders
………………………………….Number of setups