320. Cost pool category, which have similar cause and effect relationship, with each cost driver uses as an allocation base is classified as

heterogeneous price pool
homogenous cost pool
heterogeneous cost pool
homogenous price pool
✅ The correct answer is B.
Cost pool category, which have similar cause and effect relationship, with each cost driver uses as an allocation base is classified as homogenous cost pool. A cost pool is a grouping of individual costs, typically by department or service center.

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