The cost-driver rates can now be calculated by multiplying the two input variables we have just estimated. For our customer service department, we obtain cost-driver rates of $6.40 (8 multiplied by $0.80) for processing customer orders, $35.20 (44 by $0.80) for handling inquiries, and $40 (50 by $0.80) for performing credit checks. Once you have calculated these standard rates, you can apply them in real time to assign costs to individual customers as transactions occur. The standard cost rates can also be used in discussions with customers about the pricing of new business.