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Readers Room Bookstore Has a Chain of Stores That Sell

question 36

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Readers Room Bookstore has a chain of stores that sell used and new books. The company has recently hired a controller who used activity-based costing at her last job. At her suggestion, the store is in the beginning stages of implementing activity-based costing for its operations. The following activity pools have been identified:
1. Inspection of used books before shelving
2. Costs of human resources department
3. Costs of computer department
4. Salaries of sales clerks
5. Costs of cleaning service


Required:
Identify at least one possible cost driver for each activity cost pool.

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