When estimating cost behaviours, the appropriateness of the drivers can be tested by measuring the strength of the relationship between

A) past costs and their selected cost driver.
B) past costs and future costs.
C) past costs and predicted costs.
D) predicted costs and their selected driver.

Cost Behaviours

The relationship between costs and changes in business activity levels, including fixed, variable, mixed, and step costs.

Cost Driver

A factor that causes a change in the cost of an activity, serving as a basis for allocating costs in activity-based costing.

Relationship

The connection or association between two or more entities, often referring to business partnerships or customer interactions.