. Does ABC costing apply to job-order costing process costing, or both? Why? ABC is the new way of accounting for what cost? What determines how many cost pools a company uses? What is an activity measure? How does a company select its activity measures? Can the same activity measure be used for more than one cost pool? . If a company has five cost pools, how many activity rates will it calculate? How many times will it apply manufacturing overhead to products? Why Is ABC considered more accurate that manufacturing overhead accounting first described in Chapter 2