"A cost pool is a$.$group of costs that accounting systems physically trace to the appropriate cost objective." Do you agree? Explain.

A$.$ No$.$ The costs in a cost pool are not physically traced to cost objects. The indirect costs are traced to the cost objects. All direct costs are

allocated to the cost object using a single cost$-$allocation base.

B$.$ No$.$ The costs in a cost pool are not physically traced to cost objects. Only direct costs are traced to cost objects. A cost pool contains indirect

costs that are allocated to cost objects using a single cost$-$allocation base.

C$.$ Yes. The costs in a cost pool are physically traced to the appropriate cost objects. The indirect and direct costs are allocated to the appropriate

cost pool.

D$.$ Yes. The costs in a cost pool are physically traced to the appropriate cost objects. The indirect costs are allocated based on single based

cost$-$allocation and direct costs are traced directly to the appropriate cost objective.