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The Statement Concerning Cost Drivers That Is Incorrect Is

Question 38

Multiple Choice

The statement concerning cost drivers that is incorrect is:


A) As direct labour shrinks as a proportion of manufacturing costs it becomes a more accurate factor by which to apply overhead to products
B) A cost driver is a measure of the activity that causes overhead costs
C) In modern day manufacturing there has been a decline in labour costs and an increase in factory overheads as a percentage of product costs
D) Inaccurate application of overhead to products can lead to wrong conclusions about which products are profitable

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