Cost Driver Analysis Unit-level costs direct material,direct labor Batch-level costs ▣setup,.inspection Product/process-level costs engineering changes,product development Organizational or facility costs building depreciation,plant manager's salary 海南大学董建华讲授 11-19海南大学董建华讲授 11- 19 Cost Driver Analysis Unit-level costs ◼ direct material, direct labor Batch-level costs ◼ setup, inspection Product/process-level costs ◼ engineering changes, product development Organizational or facility costs ◼ building depreciation, plant manager’s salary