The correct answer is: All of these
In an activity based costing implementation, product’s diverse demand is based on batch size, complexity, and process steps.
Batch size refers to the number of units of a product that are produced at the same time. A larger batch size means that more resources are required to produce the product, which in turn increases the cost of the product.
Complexity refers to the number of different steps involved in producing a product. A more complex product requires more resources to produce, which in turn increases the cost of the product.
Process steps refer to the specific tasks that are involved in producing a product. The number of process steps and the complexity of each step can vary depending on the product. The more process steps and the more complex each step is, the higher the cost of producing the product.
All of these factors can affect the cost of producing a product, and they must be taken into account when implementing an activity based costing system.