Using normal job order costing, the 2005 predetermined support cost driver rate is: a. $4.80 per machine hour b. $4.00 per machine hour c. $5.00 per machine hour d. $6.00 per machine hour Save Answer 12. 34 Describe and Identify Cost Drivers . As you’ve learned, the most common bases for predetermined overhead are direct labor hours, direct labor dollars, or machine hours. Each of these costs is considered a cost driver because of the causal relationship between the base and the related costs: As the cost driver’s usage increases, the cost of overhead increases as well. The more labor hours used, the higher the cost. If the particular machine we are referring to requires maintenance costing $1,000 after operating 2,000 hours, then the maintenance cost per every hour of machine operation is 50 cents ($1.000/2.000 hrs.). Thus, machine hours can be classified as a cost driver.