What Is the Normal Effect on the Numbers of Cost

Short Answer

What is the normal effect on the numbers of cost pools and allocation bases when an ABC system replaces a traditional cost system? $$\begin{array} { l l } \text { Cost Pools } & \text { Allocation Bases } \\\hline \text { a) Decrease } & \text { Decrease } \\\text { b) Decrease } & \text { No effect } \\\text { c) No effect } & \text { Increase } \\\text { d) Increase } & \text { Increase }\end{array}$$