Which one of the following is not a unit-level cost driver?
A)Direct labor hours.
B)Direct material dollars.
C)Machine hours.
D)Production orders.

Question

Quizplus · Accepted Answer

Production orders are not a unit-level cost driver, but rather a batch-level cost driver as they are associated with a group of units produced at once. Direct labor hours, direct material dollars, and machine hours are all commonly used as unit-level cost drivers.

Which One of the Following Is Not a Unit-Level Cost