Activity Based Cost Analysis Cost Drivers ActivityCost DriverUnits StorageNumber of Cartons350,000 Requisition HandlingNumber of Requisitions310,000 Basic Warehouse Stock DeliveryNumber of Requisition Lines775,000 Pick PackNumber of Pick and Requisition Lines697,500 Data EntryNumber of Requisition Lines775,000 Desk Top DeliveryNumber of Desktop Deliveries8500 Note: * Number of Requisition Lines = Number of Requisition x Requisition Average (2.5 lines) * Pick Pack Units = 90% x Number of Requisition Lines