A Key Concept Underlying Cost Driver Analysis Is That

Multiple Choice

A key concept underlying cost driver analysis is that

A) all cost drivers identified should be used for cost accumulation.
B) the cost of measuring a driver does not exceed the benefits of using it.
C) only costs occurring at the unit-level should be assigned to products or services.
D) organizational/facility costs are non-value-added and should never be assigned to products or services.