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

Lubricants for Machines

Building Security

Building Maintenance

Electricity Cost to Run Machines

Machine Depreciation

A.The costs in the cost pool are appropriate.

B.Machine Depreciation, Building Security and Building Maintenance costs should not be in this cost pool.

C.Building Security and Building Maintenance costs should not be in this cost pool.

D.Building Security and Building Maintenance costs should be in this cost pool.