Cost pools are often organized in conjunction with
A)direct labour pools.
B)the general ledger control accounts.
C)variable and fixed costs.
D)direct cost tracing techniques.
E)cost-allocation bases.

Question

Quizplus · Accepted Answer

Cost pools are organized based on the cost-allocation bases, which are used to assign costs to different cost objects. Direct labor and fixed and variable costs may be part of the cost pool, but they are not used to organize the cost pool itself. General ledger control accounts and direct cost tracing techniques are also not used to organize cost pools.

Cost Pools Are Often Organized in Conjunction with