answer the following include references

1. Explain the responsibility of the accounting department.
2. What is one advantage of having 2 costs pools (one for fixed costs and one for variable costs) for each service department?

These links can be used to gather information as well
https://www.investopedia.com/terms/a/abc.asp
https://www.economist.com/news/2009/06/29/activity-based-costing
 
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