What is the reason for pooling costs? Group of answer choices Determining a pool rate for all costs incurred by the same activity reduces the number of cost assignments required. This procedure helps to determine which costs are directly related to production volume. It is a budgeting technique designed to accurately track fixed costs. To shift costs from low-volume to high-volume products.

The correct answer is letter "A": Determining a pool rate for all costs incurred by the same activity reduces the number of cost assignments required.

Explanation:

Cost pooling refers to adding similar costs to allocate them among the activities from where those costs can be derived. The total amount of the cost is divided between the activities which generate a more efficient allocation method. It is more commonly referred to as Activity Cost Polling in Accounting. This calculation avoids having more cost assignments.

a manufacturer of printed circuit boards uses exponential smoothing with trend to forecast monthly demand of its product. at the end of december, the company wishes to forecast sales for january. the estimate of trend through november has been 200 additional boards sold per month. average sales have been around 1000 units per month. the demand for december was 1100 units. the company uses α = 0.20 and β = 0.10. make a forecast including trend for the month of january.