__________ explain changes in costs as factors other than changes in units produced.
A) Functional based cost drivers
B) Non-unit-based cost drivers
C) Unit-based cost drivers
D) None of these

Question

Quizplus · Accepted Answer

Non-unit-based cost drivers are factors that affect the cost of production without being directly related to the number of units produced. Examples of non-unit-based cost drivers include changes in technology, changes in overhead costs, and changes in materials costs. Functional-based cost drivers and unit-based cost drivers, on the other hand, are directly related to the number of units produced.

__________ Explain Changes in Costs as Factors Other Than Changes