Which of the following is not an example of a cost driver for a delivery truck?

A) Location of customers
B) Depreciation
C) Litres of fuel used
D) Number of customers

Cost Driver

A factor that causes the cost of an activity or process to change, such as labor hours or machine hours.

Delivery Truck

A vehicle designed specifically for transporting cargo, particularly goods to be delivered to consumers or businesses.

Litres of Fuel

A measure of volume used to quantify fuel use, typically in vehicles or machinery.