Identify the cost driver for material procurement and the cost driver rate for general accounting.

here are the answers to the questions:

Question 24:
The cost driver for material procurement is the number of orders, as each order incurs costs related to processing, handling, and administration.
The correct option is B.

Question 25: The cost driver rate for general accounting is?

Step 1: Identify the total cost for general accounting and its cost driver.
General accounting cost = Le 6,000
Number of customers (cost driver) = 200

Step 2: Calculate the cost driver rate.

$$\text{Cost driver rate} = \frac{\text{General accounting cost}}{\text{Number of customers}}$$ $$$$