Timco Company is implementing an ABC costing system to allocate overhead costs in their production facility. They included the following costs in a Facility Cost Pool:

Utilities to Heat the Building

Janitorial Services and Supplies

Cost of Leased Machines

Insurance on Building

A. he Insurance on the building should not be in this cost pool.

B. Utilities to heat the building should be in this cost pool.

C. Utilities to heat the building should not be in this cost pool.

D. The cost of leased machines should be in this cost pool.