after 6 months in operation the department's manager A bird decided that the key activities need to be analysed to identify opportunities for improving service delivery. A believes a cost sampling or snapshot approach is required to identify key activities and their costs. this technique will help the department to develop estimates of how much time is devoted to different activities and then by using an average hourly rate for all staff A will be able to estimate the total annual cost of an activity. the decision to use an average hourly rate for all staff will save time with the first cost sampling