When implementing an activity-based costing process, products must be analyzed to determine the degree of use of each cost driver. Cost drivers generally fall into four categories. Which of the following is not a cost driver category?
答案解析
解析：
1. Factory sustaining activities represent fixed and variable expenses that are unidentifiable by product. Examples would be plant management, facilities and grounds, etc.
2. Product sustaining activities are those that develop and update product and manufacturing information. Examples include engineering, bills of material, routings and standards.
3. Batch level activities are those that match the supply of materials, labor and capacity with demand. Examples include purchasing, receiving, material planning, etc.
4. Unit level activities are costs traditionally associated with individual production units. Examples include materials, direct labor, tooling, etc.
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