Cost drivers are?

<p><em><strong>A. Activities that cause costs to increase as the activity increases</strong></em></p> <p><em><strong> B. Accounting techniques used to control costs.</strong></em></p> <p><em><strong>.C. Accounting measurements used to evaluate</strong></em></p> <p> </p> <p><em><strong>whether or not performance is proceeding according to plan</strong></em></p> <p><em><strong>.D. A mechanical basis, such as machine hours,</strong></em></p> <p><em><strong>computer time, size of equipment, or square</strong></em></p> <p><em><strong>footage of factory, used to assign costs to</strong></em></p> <p> </p>