A. variable costs
B. costs of goods sold
C. number of units sold
D. all of above
✅ The correct answer is option C.
In manufacturing companies, revenue and cost drivers are categorized under number of units sold. Revenue and cost drivers are the individual elements that make up those gross numbers. They are different in each business model. Most managers usually can identify specific drivers, but they often don’t use them as key management tools.
In manufacturing companies, revenue and cost drivers are categorized under number of units sold. Revenue and cost drivers are the individual elements that make up those gross numbers. They are different in each business model. Most managers usually can identify specific drivers, but they often don’t use them as key management tools.