23) You have been asked to provide an explanation of what a cost driver is. Which of the following statements might legitimately be part of your response:

Note: multiple answers possible.

a) A technique used to determine the number of suitable cost pools

b) Accounting technique used to control costs

c) Measures of activity that explain a cost objects use of indirect costs

d) A technique to determine the proportion of costs that are indirect

e) A technique used to demonstrate cause-and-effect links

1)

Intermoves is a global streaming giant. Two key cost objects are content production and streaming platform. A number of cost items below have been classified as direct (D) or indirect (I) with respect to the content production cost object; and fixed (F) or variable (V) based on how total cost may change as the number of productions change for the content production cost object.

Select the option(s) that correctly classifies each cost item.

a) Options A and B

b) Options A and D only

c) Option D only

d) Options B and C

e) Option A only

\begin{tabular}{|l|l|c|c|} \hline Option & \multicolumn{1}{|c|}{ Cost item } & D or I & F or V \\ \hline A & Annual salary paid to Production manager & D & F \\ \hline B & Technical infrastructure costs of the streaming platform & D & F \\ \hline C & Cost of production lighting technicians & I & V \\ \hline D & Annual cost of Intermoves HR manager & I & F \\ \hline \end{tabular}