A relevant unit-level cost driver for a spa is
A)advertising the offerings in the spa.
B)products used for facial care.
C)training of new staff.
D)hours patrons spend in the whirlpool.

Question

Quizplus · Accepted Answer

Hours patrons spend in the whirlpool can be a relevant unit-level cost driver for a spa because it directly influences the amount of water and electricity used, as well as the wear and tear on the equipment. The more hours patrons spend in the whirlpool, the more these costs will increase, making it a relevant driver for the spa's unit-level costs. The other options may be cost drivers for the spa, but not necessarily at the unit-level.

A Relevant Unit-Level Cost Driver for a Spa Is