The Great Island Preserve Company Buys Fruit and Processes It

The Great Island Preserve Company buys fruit and processes it into a variety of jams, jellies, and preserves. The process involves purchasing fresh fruit, cutting, cooking, adding ingredients, testing, and packaging the finished product. Jars, labels, and other packaging are purchased from local packaging suppliers
Required: Identify a possible cost-driver base that could be used to assign costs to final product. Some cost-driver bases can be used more than once
(1) Purchase of jars, covers, and labels for production of jam and jellies
(2) Cost of peaches for peach preserve
(3) Cooking strawberries in large kettles to prepare strawberry jam
(4) Setup of manually controlled machines
(5) Using manually controlled machines to fill jars of grape and blueberry jelly
(6) Using computer controlled machines to apply labels to each jar of preserves, jams, and jellies
(7) Quality control inspection of each finished jar of product
(8) Use of the main building for producing preserves, jams, and jellies