Which of the Following Is the Overriding Concern in Forming

Multiple Choice

Which of the following is the overriding concern in forming a cost pool?

A) To ensure that there are no variable costs in the cost pool
B) To ensure that the total amount in the cost pool is less than the direct costs for the product
C) To ensure that only costs which have been budgeted are included in the cost pool
D) To ensure the costs in the pool are homogeneous or similar