GB 519 RANK Career Path Begins/gb519rank.com GB 519 RANK Career Path Begins/gb519rank.com | Page 20

Question 7. Question : In an activity-based costing system,
overhead costs are divided
into separate:
Student Answer:
Cost objects.
Activity cost pools.
Resource consumption and activity consumption cost
drivers.
Product-line cost pools.
Plantwide or departmental cost pools.
Question 8. Question : Which of the following is a batchlevel cost driver?
Student Answer:
Output units.
Number of employees.
Number of orders.
Number of parts.