If y varies inversely as x, and y =23 when x=8, find y when x=4

Activities                                                     Cost Drivers

1. Pay vendors                                            # of deliveries  

2. Evaluate vendors                                   # of checked issues

3. Inspect raw materials                            # of units of raw materials  

                                                                      received

4. Plan for purchases of raw materials    # of different kinds of raw

                                                                     materials

5. Packaging                                             # of customer orders

6. Supervision                                           # of employees  

7. Employee training                                # of classes offered

8. Clean tables                                         # of machine hours

9. Machine maintenance                        # of maintenance hours

10. Opening accounts at a bank            # of new customers

Explanation:

a) Cost Drivers are the factors that give rise to the costs of activities.  They are usually expressed in units or numbers, like the following:

# of checked issues

# of machine hours

# of deliveries

# of classes offered

# of different kinds of raw materials

# of new customers

# of units of raw materials received

# of employees

# of customer orders

# of maintenance hours