In a recent article published in The Australian newspaper, experts claimed that the benefits of activity based costing in universities would be significant. The additional cost information would enable much better allocation of resources and funding outcomes.

You are required to undertake research to find two journal articles centred on the use of activity based costing in the service sector. Using these articles and what the authors' findings, discuss how activity based costing could be used in a university. In your answer provide examples of cost pools that may be appropriate.