Which of the following would be considered a non-volume-based cost driver?
A)Number of units produced
B)Number of batches
C)Number of machine hours
D)Direct materials cost

Question

Quizplus · Accepted Answer

Non-volume-based cost drivers are those that are not directly related to the volume of production. The number of batches is an example of a non-volume-based cost driver because it relates to the number of production runs or groups of production, not directly to the volume of units produced.

Which of the Following Would Be Considered a Non-Volume-Based Cost