Question: A cost driver is a variable, such as the level of activity or volume, which causally affects total costs over a given time span. A

A cost driver is a variable, such as the level of activity or volume, which causally affects total costs over a given time span. A change in the cost driver results in a change in the level of total costs. For example, the number of vehicles assembled is a driver of the costs of steering wheels on a motor-vehicle assembly line

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