Which of the following would be an example of a unit-based cost driver?
A)engineering orders
B)material moves
C)inspection hours
D)direct labor hours

Question

Quizplus · Accepted Answer

Direct labor hours refer to the number of hours worked by laborers directly involved in the production process. This is a common measure of unit-based cost drivers as the use of labor hours can provide a measure of the amount of labor that goes into each unit produced. The other options are not unit-based cost drivers as they do not directly measure the amount of labor required to produce a unit.

Which of the Following Would Be an Example of a Unit-Based