Which of the Following Is Not a Level in the Cost

question 14

Multiple Choice

Which of the following is not a level in the cost hierarchy?

• A)Batch-level costs.
• B)Input-level unit costs.
• C)Output-unit level costs.
• D)Product-sustaining costs.
• E)Facility-sustaining costs.

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Definitions:

Direct Materials Used

The raw materials directly traceable to the production of goods, considered part of the cost of goods sold.

Direct Labor

The expense associated with paying workers who directly contribute to manufacturing products or delivering services.

Manufacturing Overhead

Indirect factory-related costs that are not directly tied to the production of a specific product, such as the cost of maintaining factory equipment.

Product Costs

The costs directly related to the creation of a product, including raw materials, labor, and overhead.