Respuesta :
Option d sustainability cost in a manufacturing plant and machine hours is not a correct pairing of estimated costs and its related cost driver.
Sustainability is defined as the process of the production of goods and services for the use of the present generation without compromising the needs of the future generation. It ensures that goods and services are produced with a conscious balance between social and economic development and environmental care.
Sustainability cost is the cost of production of services and goods by following sustainable ways. Sustainability is a long-term cost-effective step that generates cost savings and less environmental harm.
For instance, reducing unnecessary energy involved in the manufacturing of goods will cut down the cost of production significantly. A cost driver is the direct cause of the influx in cost and the total cost of production incurred.
Cost determines the future of business. If the cost is more than the revenue then the business might close down soon. Machine hours are the cost driver but sustainability cost is not the total incurred cost of business.
Therefore, option d is not a correct pairing for estimated costs and related cost drivers.
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