________ Is an Example of an Output Unit-Level Cost in the Cost

question 119

Multiple Choice

________ is an example of an output unit-level cost in the cost hierarchy.

• A) Factory rent expense
• B) Building security costs
• C) Top management compensation costs
• D) Machine depreciation

---

Definitions:

Labour Input

The total hours worked by employees or the effort put in by employees towards the production of goods or services.

Gain-Sharing Plans

Performance-based compensation strategies designed to encourage teamwork and improve productivity by sharing the financial gains with employees.

Historical Baseline

A reference point derived from past data, typically used for comparison with current data to monitor changes or progress over time.

Productivity Gains

Increases in the output of goods or services per unit of input, often as a result of improvements in efficiency or technology.