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.

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.

Distinguished - Clearly and comprehensively explains the issue to be considered, delivering all relevant information necessary for a full understanding.

Proficient - Clearly explains the issue to be considered, delivering enough relevant information for an adequate understanding.

Basic - Briefly explains the issue to be considered, delivering minimal information for a basic understanding.

Below Expectations - Briefly explains the issue to be considered, but may not deliver additional information necessary for a basic understanding.

Non-Performance - The assignment is either nonexistent or lacks the components described in the instructions. 

Distinguished - Displays meticulous comprehension and organization of syntax and mechanics, such as spelling and grammar. Written work contains no errors and is very easy to understand.

Proficient - Displays comprehension and organization of syntax and mechanics, such as spelling and grammar. Written work contains only a few minor errors and is mostly easy to understand.

Basic - Displays basic comprehension of syntax and mechanics, such as spelling and grammar. Written work contains a few errors which may slightly distract the reader.

Below Expectations - Fails to display basic comprehension of syntax or mechanics, such as spelling and grammar. Written work contains major errors which distract the reader.

Non-Performance - The assignment is either nonexistent or lacks the components described in the instructions.