A suitable cost driver for the amount of direct materials used is the number of direct labor hours worked.

Question

Quizplus · Accepted Answer

A suitable cost driver for the amount of direct materials used is more directly related to the quantity of materials themselves, such as the number of units produced or the weight of materials used, rather than the number of direct labor hours worked. Direct labor hours are typically more closely related to labor costs rather than material costs.

A Suitable Cost Driver for the Amount of Direct Materials