Which one of the following is not a unit-level cost driver?
A)Direct labor hours.
B)Direct material dollars.
C)Machine hours.
D)Production orders.
E)None of the above.

Question

Quizplus · Accepted Answer

Production orders are not a unit-level cost driver as they do not directly affect the cost of producing each unit. Instead, production orders are used to schedule and plan production activities. The other options (direct labor hours, direct material dollars, and machine hours) are all unit-level cost drivers as they directly influence the cost of producing each unit.

Which One of the Following Is Not a Unit-Level Cost