Time remaining: 0:50:36 which othe tonowingis true concerning cost drivers for the predetermined overhead rate in aprocess-costing system? Cost drivers are irrelevantin process costing systems. O r direct material cost is the cost driver, direct labor and direct matenals may be combined into the single elementof pnme cost. Predetermined overhead rates are not used in a process costing system. element of the driver, directlabor and manufacturing overhead may be combined nto me singie conversion cost, e directlabor costisthe cost dnver, direct labor and manufacturing overhead may be combined into the single element or conversion cost F10