A Cost Driver Is

question 130

Multiple Choice

A cost driver is:

• A) A measure of activity that causes costs to fluctuate
• B) Only used in ABC systems
• C) Seldom related to cost changes in an ABC system
• D) Usually related to cost changes in a traditional costing system

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Definitions:

Alveolus

An air sac of the lung through which gas exchange with the blood takes place. Saclike unit of some glands (e.g., mammary glands). One of several flattened vesicles located just inside the plasma membrane in alveolate protists.

Partial Pressure

The pressure exerted by a singular type of gas in a mixture of gases.

Pulmonary Surfactant

A complex mixture of lipids and proteins secreted by cells in the lungs that reduces surface tension, preventing the collapse of alveoli during exhalation.

Chronic Obstructive Pulmonary Disease

A long-term inflammatory lung disease that causes obstructed airflow from the lungs, leading to breathing difficulties.