Which of the following correctly describes the term cost driver?

A$.$ the average inventory costs incurred at any point of time

B$.$ the primary factor that causes a cost to be incurred

C$.$ the inflation rate that causes costs to rise

D$.$ the total material, labor, and overhead costs of a completed job

A report prepared by a processing department for equivalent units of production, production costs, and the assignment of those costs to the completed and in $-$ process units is called a$($n$)$

A$.$ job costing report

B$.$ equivalent units report

C$.$ production cost report

D$.$ organizational report