Costs drivers can typically be based on output volume or activity. Using volume based...

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Accounting

Costs drivers can typically be based on output volume or activity.

Using volume based drivers to allocate indirect cost would generally result in more indirect costs being allocated to high volume products.

All of the following are volume based cost drivers, except:

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Direct labour hours

Time taken to set-up machines

Units of output

Machine hours

Direct material quantity (kg)

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