Final answer:
The correct answer is B. cost pool. A cost-allocation base is a measure used to allocate indirect costs to cost objects. It is a way to link indirect costs to a cost object.
Step-by-step explanation:
A cost-allocation base may be any of the following except a B. cost pool.
A cost-allocation base is a measure used to allocate indirect costs to cost objects. It is a way to link indirect costs to a cost object. For example, if a company wants to allocate overhead costs to different departments, it might use the number of employees in each department as the cost-allocation base. This base helps determine how much of the total indirect costs should be allocated to each department. Therefore,