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2-25 Cost drivers and functions. The list of representative cost drivers in the right column of this tableare randomized with respect to the list of functions in the left column. That is, they do not match.Function Representative Cost Driver1. Accounting2. Human resources3. Data processing4. Research and development5. Purchasing6. Distribution7. BillingA. Number of invoices sentB. Number of purchase ordersC. Number of research scientistsD. Hours of computer processing unit (CPU)E. Number of employeesF. Number of transactions processedG. Number of deliveries madeRequired1. Match each function with its representative cost driver. 2. Give a second example of a cost driver for each function.