Which of the Following Is False Concerning Homogeneous Cost Pools

Multiple Choice

Which of the following is False concerning homogeneous cost pools?

A) They enable more accurate product, service and customer costs to be obtained.
B) The cost allocations using the pool will be the same as would be made if each individual activity in the pool were allocated separately.
C) The greater the degree of homogeneity, the fewer cost pools are required to accurately explain differences in how products use resources.
D) All activities in the pool have the same or similar cause-and-effect relationship between the cost allocator and the costs of the activity.
E) All activities in the pool have a unique and different benefits-received relationship between the cost allocator and the costs of the activity.