1. One of the cost pools at Toyland Store is Personnel department that provides recruiting and training for Sales and Administrative departments and has an estimated overhead of $45,000. Sales department has 12 employees and Administrative dept has 3. HOw much of the overhead cost of the Personnel dept should be allocated to the Sales dept?

a. 22,000 b. 9,000 c. 36,000 d. 38,000

2.Which of the following is true of activitiy based costing relative to traditional costing?

a. it is less costly to implement b. it needs more cost pools c. accounting department alone can handle all the work d. it requires less detailed cost measures.