Distinguished – Correctly identifies each of the costs to the appropriate division, activity and cost driver.

Proficient – Identifies each of the costs to the appropriate division, activity and cost driver, but contains few errors.

Basic – Identifies each of the costs to the appropriate division, activity and cost driver, but contains several errors.

Below Expectations – Attempts to identify each of the costs to the appropriate division, activity and cost driver, but contains many errors.

Non-Performance – Does not identify each of the costs to the appropriate division, activity and cost driver.

Explains How Items are Traced to Activity Groupings, How Costs Should Be Related to Products Using Primary Cost Drivers, and the Difference Between Preliminary and Primary Cost Drivers

Total: 3.00

Distinguished – Accurately and thoroughly explains how items are traced to activity groupings, how costs should be related to products using primary cost drivers, and the difference between preliminary and primary cost drivers. Effectively uses scholarly sources to support the explanations.

Proficient – Explains how items are traced to activity groupings, how costs should be related to products using primary cost drivers, and the difference between preliminary and primary cost drivers. Uses scholarly sources to support the explanations, but minor details are missing or inaccurate.

Basic – Explains how items are traced to activity groupings, how costs should be related to products using primary cost drivers, and the difference between preliminary and primary cost drivers. Minimally uses scholarly sources to support the explanation and relevant details are missing and/or inaccurate.

Below Expectations – Attempts to explain how items are traced to activity groupings, how costs should be related to products using primary cost drivers, and the difference between preliminary and primary cost drivers; however, does not use scholarly sources to support the explanation and significant details are missing and inaccurate.

Non-Performance – The explanations are either nonexistent or lack the components described in the assignment instructions.