Knowledge Check 01 Sheldon Company uses the activity-based costing system and has Identified the following activity cost pools, activity costs, and pool cost. The number of cost pools used by Sheldon is: Activity cost $ 150, 000 $ 200,000 $ 100, 000 60, $ 750,000 Pool Cost Activity Cost Pool Machine setup Factory maintenance Factory heating Plant manager salaries Engineer salaries $ 150,000 $ 300,000 $1,350,000 03 2