Which of the Following Would Be LEAST Likely to Be

question 56

Multiple Choice

Which of the following would be LEAST likely to be a cost driver for a company's human resource costs?

• A)the number of employees in the human resource department
• B)the number of job applications processed
• C)the number of units sold
• D)the square footage of the office space used by the human resource department

---

Definitions:

Predetermined Overhead Rate

A rate calculated before a period begins, used to allocate overhead costs to products or job orders based on a certain activity base, such as direct labor hours.

Manufacturing Departments

Specific sections or divisions within a manufacturing facility, each dedicated to a particular stage or function in the production process.

Machine-Hours

A measure of production activity that indicates the total number of hours machines were in operation during a given period.

Job-Order Costing System

An accounting method used to assign costs directly to specific jobs or orders, tracking the expenses related to each job separately.