An activity that affects a particular cost is a(n):

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A cost driver is an activity that causes a particular cost to be incurred. It is used to allocate costs to cost objects (e.g. products, services, departments) based on the level of activity that drives the cost. Cost pools are a group of similar costs that are accumulated for allocation purposes, while pool rate and overhead rate are used to determine the allocation of overhead costs to cost objects.

An Activity That Affects a Particular Cost Is A(n)