How Many Separate Cost Pools Should Be Formed Given the Following

Multiple Choice

How many separate cost pools should be formed given the following information? $\begin{array}{ll} \text { Cost}& \text { Cost driver}\\\text { Postage costs } & \text { \# of brochures mailed } \\\text { Printing and paper costs } & \text { \# of brochures mailed } \\\text { Quality control costs } & \text { \# of inspections } \\\text { Customer service costs } & \text { \# of customers served }\end{array}$

A) 1 cost pool
B) 2 cost pools
C) 3 cost pools
D) 4 cost pools