E Distribution Number of cars shipped F Customer service Number of calls to free customer services 2 Business function area Representative cost driver A Research and development • Hours of design and testing work • Number of new models in development B Design of products/processes • Number of focus groups on alternative models and designs • Hours of engineering and retooling C Production • Number of units coming off assembly line • Number of models manufactured D Marketing • Number of promotion packages mailed • Number of sales E Distribution • Number of cars shipped overseas • Number of cars delivered to showrooms F Customer service • Number of cars recalled
• Number of personnel on free customer phone lines