How many separate cost pools should be formed given the following information: 
Definitions:
Looking for Work
The activity of actively seeking employment or trying to find a job.
Frictional Unemployment
Short-term unemployment occurring when people are between jobs or entering the workforce for the first time.
Ph.D.
A Doctor of Philosophy degree, a postgraduate academic degree awarded by universities.
Economics
The discipline that explores how people, government entities, companies, and countries decide to distribute limited resources to fulfill their endless desires.
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