T-Town Hockey is back in action at the Huntington Center on Saturday, November 7, when the Toledo Walleye take on Adirondack. The puck drops at 7:15 p.m., but youâll want to arrive early for the Opening Night Craft Beer Bash, taking place from 5-7 p.m. in the Aquarium.
Activity Cost Driver is measure of frequency and intensity of demand placed on activities by cost object. It is used to assign activity costs to cost objects. To carry out a value chain analysis, ABC is a necessary tool. To carry out ABC, it is necessary that cost drivers are established for different cost pools.
d. requires use of direct labor hours as the primary cost driver to ensure proper allocation of overhead. In Japan, a. activity-based costing is used more than in the U.S. b. companies prefer volume measures such as direct labor hours to assign overhead costs. c. labor cost reduction is less of a priority.