Which of the following would be the least likely cost driver for an activity such as the usage of factory supplies?
A) Machine hours
B) Number of engineering hours
C) Direct labour hours
D) Number of units produced

Question

Quizplus · Accepted Answer

The usage of factory supplies is not directly related to the number of engineering hours, therefore, option B would be the least likely cost driver. Machine hours, direct labour hours and number of units produced are all potential cost drivers for the usage of factory supplies.

Which of the Following Would Be the Least Likely Cost