d Course(s) Resources - Goog... RA New Starter C... X Login to ConnX Home - My Unime... in (6) Question 3 1 pts Pat, Lin and Soraya are planning to start a consulting firm to provide advice to small businesses in their local area. They are currently designing a costing system that is appropriate for their business. As they would like to focus on the core aspects of their business (e.g., ensuring the services provided meet the needs of their clients and developing a reputation for sound advice), which of the following choices will help them reduce the time /effort required to assign costs to their clients which are their primary cost objects? Ignore the consequences of the choices below on the accuracy and timeliness of the assignment. 1. Having multiple indirect cost pools INSTEAD OF a single indirect cost pool 2. Allocating indirect costs equally to each individual client INSTEAD OF using revenues earned from each client as a single allocation base 3. Classifying as many cost items as variable cost INSTEAD OF fixed cost Statement 1 only Statement only Statement 3 only Statement 1 and 2 only Statement 1, 2 and 3