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Which drive in the Four-drive Theory is reactive rather than proactive?
Cost Per Equivalent Unit
A calculation used in process costing that divides the total cost by the number of units produced, taking into account partial completion of units at the end or beginning of an accounting period.
Conversion Costs
The combined costs of direct labor and manufacturing overheads that are incurred in turning raw materials into finished products.
Manufacturing Overhead
Indirect factory-related costs that are incurred when producing a product, such as utilities, maintenance, and quality control.
Indirect Materials
Materials used in the production process that cannot be directly linked to a specific product, such as lubricants and cleaning supplies used in a factory.
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