1. The cost of direct materials would likely be classified as a

unit-level cost.

batch-level cost.

facility-level cost.

product-level cost.

2.

Activity-based costing

uses multiple activity cost centers and a single cost driver.

does not use cost drivers.

uses a single activity center and multiple cost drivers.

uses multiple activity centers and multiple cost drivers.

3.

Which of the following is not classified as an activity center in a typical activity-based costing system?

Facility-level activity center.

Product-level activity center.

Labor-level activity center.

Unit-level activity center.