96. i. 'Cost driver' is a widely used term in activitybased costing. What is a cost driver? What is the cost driver in conventional cost volume prot (CVP) analysis? How is the cost driver measured in conventional CVP analysis? ii. In activitybased costing, costs are classied into unit level, batch level, product level and facility level. How are these categories typically handled in CVP analysis, where there are only two categories available: xed or variable? iii. In an environment where activitybased costing is necessary and appropriate, is the relevance of conventional CVP analysis enhanced or diminished? Explain. iv. Explain the additional limiting assumption of using CVP analysis under activitybased costing