In activity based costing method implementation, an output unit level costs are classified as

The correct answer is: A. indirect costs.

Output unit level costs are costs that vary in direct proportion to the number of units produced. They are also known as variable costs. Indirect costs are costs that cannot be easily traced to a specific product or service. They are also known as overhead costs.

Here is a brief explanation of each option:

• A. Indirect costs: Indirect costs are costs that cannot be easily traced to a specific product or service. They are also known as overhead costs. Examples of indirect costs include rent, utilities, and insurance.
• B. Direct costs: Direct costs are costs that can be easily traced to a specific product or service. Examples of direct costs include labor and materials.
• C. Labour cost: Labour cost is the cost of hiring and paying employees. It includes wages, salaries, and benefits.
• D. Raw material cost: Raw material cost is the cost of the materials that are used to make a product. It includes the cost of the materials themselves, as well as the cost of transporting and storing them.

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