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:

Education

The process of facilitating learning, or the acquisition of knowledge, skills, values, beliefs, and habits through various means such as teaching, training, storytelling, and discussion.

Productivity

The efficiency with which inputs, such as labor and capital, are converted into outputs, or goods and services.

Dry-Landscape Gardens

A style of Japanese garden that uses sand, gravel, rocks, and occasionally plants to create a minimalist and contemplative environment.

Momoyama

A period in Japanese history (1573–1603), characterized by a unique style of art and architecture that emerged during the transition from feudal Japan to the unified Edo period.