Cooper and Kaplan recommend using which of the following as the basis, or denominator, when developing activity cost pool rates for activity based costing.

The planned or budgeted for each activity.

The maximum capacity for each activity.

The practical capacity for each activity.

The normal capacity for each activity.

Cooper and Kaplan recommend using which of the following as the basis,

1.	Cooper and Kaplan recommend using which of the following as the basis, or denominator, when developing activity cost pool rates for activity based costing.
A.	The maximum capacity for each activity.
B.	The practical capacity for each activity.
C.	The planned or budgeted for each activity.
D.	The normal capacity for each activity.
Answer» C. The planned or budgeted for each activity.