Potter & Weasley Company had the following activities, estimated indirect activity costs, and allocation bases: 
Potter & Weasley uses activity based costing.
The above activities are used by Departments P and Q as follows:
What is the cost per driver unit for the account billing activity?
Definitions:
Workforce
The group of individuals engaged in or available for work, either in a specific region or within a particular industry or organization.
External Monitoring
The process of assessing external conditions or performance metrics to inform decision-making or strategy.
Business Organizations
Entities formed for the purpose of conducting commercial, industrial, or professional activities, structured in various forms such as partnerships, corporations, or sole proprietorships.
Government Regulation
Laws, rules, or directives established by governmental bodies designed to control and guide the behavior of individuals, industries, or organizations.
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