Respuesta :
Cost-tracking is a technique that initially assigns costs to a department before moving on to products is called unit-based costing. Therefore, option (c) is the correct answer.
What is unit-based costing?
Fixed overhead is allocated to specific goods in unit-based cost systems, and variable overhead is directly attributed to products based on the number of units produced.
Variable overhead in ABC is correctly linked to specific products. The expenses incurred during the production of the units have historically been considered variable overhead.
However, when fixed overhead is allocated based on the number of units produced, as in traditional costing, such allocation is likely to be arbitrary and may also fail to account for the activities and costs that the goods actually use.
Because it acknowledges that many so-called fixed overhead expenses change in relation to changes other than the production units, it enhances the product costing process when compared to traditional costing.
In other words, batch level and product level are recognized as non-unit-based cost drivers under ABC because it is thought that they have an impact on fixed overhead costs.
Check out the link below to learn more about unit-based costing;
https://brainly.com/question/24214326
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