Cost Pools Russell Department Stores, Inc. has three departments: women's, men's, and children's. The following are the indirect costs related to its operations. Vacation pay Sewer bill Staples Natural gas bill Pens Ink cartridges Payroll taxes Paper rolls for cash registers Medical insurance Salaries of secretaries Water bill Required a. Organize the costs in the following three pools: indirect materials, indirect labor, and indirect utilities, assuming that each department is a cost object b. Identify an appropriate cost driver for each pool. c. Explain why accountants use cost pools