In an Activity-Cost Pool

Multiple Choice

In an activity-cost pool

A) a measure of the activity performed serves as the cost allocation base.
B) the costs have a cause-and-effect relationship with the cost-allocation base for that activity.
C) the cost pools are homogeneous over time.
D) costs in a cost pool can always be traced directly to products.
E) each pool pertains to a narrow and focused set of costs.