data of fixed cost
cost driver of data
pool of data
cost object of data
Answer is Wrong!
Answer is Right!
The correct answer is: B. cost driver of data
A cost driver is a factor that causes a change in the cost of a product or service. By identifying the cost drivers, businesses can better understand their costs and manage them more effectively.
In the context of the question, if the coefficients are similar for two accounting periods, then it means that the cost drivers are the same for both periods. This means that the business can use the same cost drivers to estimate the costs for the next accounting period.
The other options are incorrect because:
- A. data of fixed cost is not relevant to the question.
- C. pool of data is a group of costs that are related to each other. The question is not about cost pools.
- D. cost object of data is the item that is being costed. The question is not about cost objects.
I hope this helps! Let me know if you have any other questions.