Which of the Following Activity Cost Pools and Activity Measures

Multiple Choice

Which of the following activity cost pools and activity measures likely has the lowest degree of correlation? $\begin{array}{|l|l|l|l|}\hline & {\text { Activity Cost Pool }} & &{\text { Activity Measure }} \\\hline 1 & \text { Order department } && \text { Number of orders processed } \\\hline 2 & \text { Sales management } &&\text { Time spent by managers in each sales } \\&&&\text { territory }\\\hline 3 & \text { Accounts receivable processing } && \text { Number of customers } \\\hline 4 & \text { Catering } & &\text { Numbers of meals served } \\\hline 5 & \text { Employee travel to job sites (sites } & &\text { Number of employees } \\&\text { are within } 100 \text {-mile radius of }\\&\text { company headquarters) }\\\hline\end{array}$

A) 1.
B) 2.
C) 3.
D) 4.
E) 5.