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Spade Industries allocates overhead using an activity-based costing system. Spade's director of finance informs the accounting department that the firm's system involves six different cost

Spade Industries allocates overhead using an activity-based costing system. Spade's director of finance informs the accounting department that the firm's system involves six different cost drivers. What, if anything, does the director's statement indicate about the number of activity cost pools in Spade's system? 


The director's statement indicates that Spade must have exactly six activity cost pools. 


The director's statement does not indicate anything about the number of activity cost pools. 


The director's statement indicates that Spade must have a maximum of six activity cost pools.


The director's statement indicates that Spade must have a minimum of six activity cost pools.

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