Activity Cost Pools – True or False

Practice Question

Intro to Managerial Accounting
Activity-Based Costing (ABC)
Activity Cost Pools
True or False

Activity-based costing (ABC) assigns overhead costs to products based on a single activity cost pool.

Answer +
Correct Answer: FALSE
Explanation +

ABC allocates overhead to multiple activity cost pools and uses cost drivers to assign these costs to products, providing a more accurate representation of costs than traditional costing methods.