Which of the following is true of cost drivers?

Select one:

a$.$

If the cost per unit is the same for Traditional Costing and Activity$-$Based Costing, the company is using the same cost driver

b$.$

If cost distortion exists between Traditional Costing and Activity$-$Based Costing, the company has no need to analyze costs based on cost pools

c$.$

Since direct labor hours is a direct cost, it is not considered a cost driver

d$.$

None of the above is true