If a resource is shared between two cost pools, their use will have to be estimated because they lack:
A) Avoidability
B) Traceability
C) A common driver
D) Definition

Question

Quizplus · Accepted Answer

When a resource is shared between two cost pools, the difficulty in directly associating the resource with either cost pool due to its shared use is a matter of traceability. Traceability refers to the ability to directly assign a cost to a specific activity or cost pool based on clear, causal relationships. In cases where resources are shared, it becomes challenging to trace the specific amounts of resource use to each cost pool without estimation.

If a Resource Is Shared Between Two Cost Pools, Their