How many separate cost pools should be formed given the following information:
A)1 cost pool
$$\begin{array} { l l }
\text { Cost } & \text { Cost driver } \
\text { Postage costs } & \text { \# of brochures mailed } \
\text { Printing and paper costs } & \text { \# of brochures mailed } \
\text { Quality control costs } & \text { \# of inspections } \
\text { Customer service costs } & \text { \# of customers served }
\end{array}$$
B)2 cost pools
C)3 cost pools
D)4 cost pools

Question

How many separate cost pools should be formed given the following information:
A)1 cost pool
$$\begin{array} { l l } 
\text { Cost } & \text { Cost driver } \
\text { Postage costs } & \text { \# of brochures mailed } \
\text { Printing and paper costs } & \text { \# of brochures mailed } \
\text { Quality control costs } & \text { \# of inspections } \
\text { Customer service costs } & \text { \# of customers served }
\end{array}$$
B)2 cost pools
C)3 cost pools
D)4 cost pools

Quizplus · Accepted Answer

There should be 3 cost pools: one for costs driven by the number of brochures mailed, one for quality control costs driven by the number of inspections, and one for customer service costs driven by the number of customers served.

How Many Separate Cost Pools Should Be Formed Given the Following