If a cost activity does NOT have any production-related cost driver that matches up with changes in the amount of overhead cost associated with the activity then:

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Quizplus · Accepted Answer

If there is no production-related cost driver that matches up with changes in the amount of overhead cost associated with the activity, then it means that the cost is a common cost and cannot be traced back to a specific product or activity. As such, no cost driver should be assigned to it and it should be treated as a common cost.

If a Cost Activity Does NOT Have Any Production-Related Cost