In refining a cost system

$--$ Select an Option $--$

$--$ Select an Option $--$

a$)$ the criterion of cause$-$and$-$effect is used to relate indirect costs to a factor that systematically

b$)$ the organization looks for cost$-$allocation bases that will provide a uniform spreading of indire

c$)$ total direct costs are unchanged because they can be traced in an economically feasible way tc

d$)$ the costs are grouped in homogeneous pools of the same or similar amounts.