Distinguish between the single-rate and the dual-rate methods. The single-rate (cost-allocation) method makes ▼ a no distinction between fixed costs and variable costs in the cost pool. It allocates costs in each cost pool to cost objects using ▼ a different the same rate per unit of the single allocation base. The dual-rate (cost-allocation) method classifies costs in each cost pool into ▼ one pool–a fixed-cost pool one pool–a variable-cost pool two pools–a variable-cost pool and a fixed-cost pool , with each pool using ▼ a different the same cost-allocation base.