In dependent variable cost pool, relationship between individual cost items and cost drivers can be classified as

no homogeneous relationship
homogeneous relationship
heterogeneous relationship
an extreme relationship

The correct answer is: B. homogeneous relationship.

A homogeneous relationship is a relationship between two variables in which the change in one variable is directly proportional to the change in the other variable. In other words, if one variable increases, the other variable will also increase by the same amount. This type of relationship is often found in dependent variable cost pools, where the cost of a product or service is directly related to the number of units produced or sold.

A heterogeneous relationship is a relationship between two variables in which the change in one variable does not always result in a proportional change in the other variable. In other words, if one variable increases, the other variable may not increase by the same amount, or it may not increase at all. This type of relationship is often found in independent variable cost pools, where the cost of a product or service is not directly related to the number of units produced or sold.

An extreme relationship is a relationship between two variables in which the change in one variable results in a very large change in the other variable. This type of relationship is often found in cost pools that are not well-defined or that are not well-managed.

In conclusion, the correct answer is: B. homogeneous relationship.

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