2eSlide # 9Q2:Process for Allocating SupportDepartment Costs3.Assign costs to cost poolsâ¢some costs will be direct to the cost pool (e.g. toner cartridge costs would be direct to the âvariable copying costsâ cost pool)â¢some costs will be indirect to the cost pool (e.g. rent costs for an entire facility would be indirect to the âinformation technology costsâ cost pool)