The primary factor causing a "cost" is called a:

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The primary factor causing a cost is known as a cost driver. A cost driver is any factor that causes a change in the cost of a particular activity, such as the use of materials, labor hours, or machine hours. Cost drivers are essential in helping determine the costs of a product or service and allocating these costs to the relevant products or services. Cost allocation (A), materials requisition (C), and predetermined manufacturing overhead rate (D) are all related concepts but not the primary factor causing a cost.

The Primary Factor Causing a "Cost" Is Called A