सूची I में दिए गए लागत पूल (Cost Pool) को सूची II में दिए गए उसके उपयुक्त लागत चालक (Cost Driver) से सुमेलित कीजिए: सूची I (लागत पूल): a. सामग्री हैंडलिंग b. सेट-अप c. रखरखाव (Maintenance) d. गुणवत्ता नियंत्रण सूची II (लागत चालक): 1. रखरखाव के घंटे 2. सेट-अप की संख्या 3. निरीक्षणों की संख्या 4. सामग्री संचलन की संख्या

Stanley Co sells gourmet food from its website and offers customers a wide variety of food products. Customers are required to select ten products which are supplied to them in a standard size box. Warehouse staff deliver the products ordered to the despatch department, who then pack the food ordered into boxes, print and attach delivery labels and arrange for a courier company to collect and deliver the parcels to customers. Courier costs are a direct cost. What is the most appropriate cost driver for despatch department costs under an activity-based costing (ABC) system?

Which of the following is a key reason why a firm would want to implement Activity Based Costing (ABC)?