How Many Separate Cost Pools Should Be Formed Given the Following

question 122

Multiple Choice

How many separate cost pools should be formed given the following information? $\begin{array}{ll} \text { Cost}& \text { Cost driver}\\\text { Postage costs } & \text { \# of brochures mailed } \\\text { Printing and paper costs } & \text { \# of brochures mailed } \\\text { Quality control costs } & \text { \# of inspections } \\\text { Customer service costs } & \text { \# of customers served }\end{array}$

• A) 1 cost pool
• B) 2 cost pools
• C) 3 cost pools
• D) 4 cost pools

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Definitions:

Total Current

The sum of all currents flowing through all branches of a circuit.

Power Factor

The ratio of real power flowing to the load to the apparent power in the circuit, indicating the efficiency of power usage.

Angle Theta

A symbol commonly used in trigonometry and physics to denote a certain angle, often in relation to circular motion or rotational phenomena.

Series RL Circuit

An electrical circuit composed of resistors (R) and inductors (L) connected in series, influencing the circuit's impedance and phase angle.