Greyt Expectations is a greyhound sanctuary for retired dogs after their racing career finishes. Dogs are housed here until permanent homes can be found for them. The shelter relies on grants from the racing industry and private donations for funding. One of the shelter's cost pools is animal recordkeeping, which involves maintaining a database with details about the race career of each greyhound in the shelter. Which of the following is the most appropriate cost driver for the recordkeeping cost pool?
A) Total winnings from dogs over their careers.
B) Number of employees who work in the shelter
C) Number of greyhounds accepted into the shelter
D) Square feet allocated to the recordkeeping operation

Question

Quizplus · Accepted Answer

The most appropriate cost driver for the recordkeeping cost pool is the number of greyhounds accepted into the shelter, as the effort and resources needed for recordkeeping are directly related to the number of dogs' records that need to be maintained.

Greyt Expectations Is a Greyhound Sanctuary for Retired Dogs After