E-PolyLearning

11. The cost pool category, which have the similar cause and effect relationship, with each cost driver uses as an allocation base is classified as
a. heterogeneous price pool
b. homogenous cost pool
c. heterogeneous cost pool
d. homogenous price pool
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Answer: (b).homogenous cost pool

12. In the activity based costing method implementation, the indirect costs are allocated by using the
a. no cost pool
b. One or two cost pools
c. sustained tracing
d. support tracing
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Answer: (b).One or two cost pools

13. The costing system, in which individual activities are identified as the cost object, is considered as
a. manufactured costing
b. activity based costing
c. allocation costing
d. base costing
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Answer: (b).activity based costing

14. The type of costs that cannot be traced for individual products but help in supporting an organization are classified as
a. individual sustaining costs
b. facility sustaining costs
c. sustained tracing
d. support tracing
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Answer: (b).facility sustaining costs

15. In the activity based costing method implementation, an output unit level costs are classified as
a. indirect costs
b. direct cost
c. labor cost
d. raw material cost
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Answer: (a).indirect costs

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