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The choices below depict five costs of Benton Corporation and a possible driver for each...

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Accounting

The choices below depict five costs of Benton Corporation and a possible driver for each cost. Which of these choices likely contains an inappropriate cost driver?

Gasoline consumed; number of miles driven.

Manufacturing overhead incurred in a heavily automated facility; direct labor hours.

Sales commissions; gross sales revenue.

Building maintenance cost; building square footage.

Human resources department cost; number of employees.

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