登录之后可查看解析

Answer (A) is correct . A cost allocation base is the common denominator for systematically correlating indirect costs and a cost object. The cost driver of the indirect costs is ordinarily the allocation base. In a homogeneous cost pool, all costs should have the same or a similar cause-and-effect relationship with the cost allocation base.

Answer (B) is incorrect because If an allocation base uniformly assigns costs to cost objects when the cost objects use resources in a nonuniform way, the base is smoothing or spreading the costs. Smoothing can result in undercosting or overcosting of products, with adverse effects on product pricing, cost management and control, and decision making.
Answer (C) is incorrect because Financial measures (e.g., sales dollars and direct labor costs) and nonfinancial measures (e.g., setups and units shipped) can be used as allocation bases.
Answer (D) is incorrect because High correlation between the cost items in a pool and the allocation base does not necessarily mean that a cause-and-effect relationship exists. Two variables may move together without such a relationship. The perceived relationship between the cost driver (allocation base) and the indirect costs should have economic plausibility and high correlation.