16) Activity-based costing A) accumulates overhead in one cost pool, then assigns the overhead to products and services by means of a cost driver. B) allocates overhead to activity cost pools, and it then assigns the activity cost pools to products and services by means of cost drivers. C) allocates overhead directly to products and services based on activity levels. D) assigns activity cost pools to products and services, then allocates overhead back to the activity cost pools. 17) An "Ordering and Receiving Materials" cost pool would most likely have as a cost driver: A) number of inspection tests. B) number of setups C) number of purchase orders. D) machine hours