what are the cost pools of this problem?

Question

Quik Prints Company is a small printing and copying firm with three high-speed offset printing presses, five copiers (two color and three black and white), one collator, one cutting and folding machine, and one fax machine. To improve its pricing practices, owner-manager Damon Hastings is installing activity-based accounting. Additionally, Damon employs five employees: two printers/designers, one receptionist/bookkeeper, one sales and copy-machine operator, and one janitor/delivery clerk. Damon can operate any of the machines and, in addition to managing the entire operation, he performs the training, designing, selling, and marketing functions.





As Quik Prints' independent accountant who prepares tax forms and quarterly financial statements, you have been asked to identify the activities that would be used to accumulate overhead costs for assignment to jobs and customers. Using your knowledge of a small printing and copying firm (and some imagination), identify at least twelve activity cost pools as the start of an activity-based costing system for Quik Prints Company.

Answer 1

cost pools are
--cost of each press (3)
--cost of each copier (5)
--cost of collator (1)
--cost of cutting/folding machine (1)
--cost of fax machine (1)
--cost of person trying to operate each machine (11)
--cost of power (1)
--cost of ink
--cost of toner
--cost of paper
--cost of the light that flashes on

Answer 2

What the oracle said..

.. but he forgot Murphy.

Maintenance.