Throughput costing:
A) Measures only unit-level spending for direct costs of products or services
B) Includes both committed and discretionary costs in the costs of products or services
C) Includes both direct and indirect costs in the costs of products or services
D) Includes only variable costs in the costs of products or services

Question

Quizplus · Accepted Answer

Throughput costing, also known as super-variable costing, measures only unit-level spending for direct costs, focusing primarily on direct material costs.

Throughput Costing