A key concept underlying cost driver analysis is that

Select one:

a$.$

all cost drivers identified should be used for cost accumulation

b$.$

organizational$/$facility costs are non$-$value$-$added and should never be assigned to products or services

c$.$

the cost of measuring a driver does not exceed the benefits of using it

d$.$

only costs occurring at the unit$-$level should be assigned to products or services