Which of the following would not be considered a cost pool?
A)Inventory manager
B)Revenue
C)Engineering department
D)Direct materials cost

Question

Quizplus · Accepted Answer

Revenue cannot be considered a cost pool as it is not a cost incurred by the company. Cost pools are used to allocate indirect costs to specific products or services based on the activity or department that incurs those costs. Option A, C, and D can be considered cost pools as they are specific to activities or departments that incur costs.

Which of the Following Would Not Be Considered a Cost