Weyerhaeuser developed a system that assigns service department expenses to user divisions on the basis of actual services consumed by the division. Here are a number of Weyerhaeuser’s activities in...

Weyerhaeuser developed a system that assigns service department expenses to user divisions on the basis of actual services consumed by the division. Here are a number of Weyerhaeuser’s activities in its central Financial Services Department:

• Payroll

• Accounts payable

• Accounts receivable

• Database administration—report preparation For each activity, identify an activity base that could be used to charge user divisions for service.