The correct answer is: C. indirect pool
An indirect cost pool is a group of individual indirect cost items. Indirect costs are costs that cannot be easily traced to a specific product or service. They are often allocated to products or services based on a predetermined allocation base, such as direct labor hours or machine hours.
A direct cost is a cost that can be easily traced to a specific product or service. Direct costs are typically included in the cost of goods sold or the cost of services provided.
A cost pool is a group of costs that are similar in nature and are often allocated to products or services using the same allocation base.
An item pool is a group of items that are similar in nature and are often used together. Item pools are often used in inventory management to track the quantity and value of items in stock.