Howell Corporation's activity-based costing system has three activity cost pools--Machining, Setting Up, and Other. The company's overhead costs, which consist of equipment depreciation and indirect labor, are allocated to the cost pools in proportion to the activity cost pools' consumption of resources.

both anaerobic and aerobic respiration use glucose (or other carbohydrates), proteins and lipids to produce atp and nadh. cell uses those energy molecules, obtained from food and   breaks them down during the chemical reactions of respiration. in anaerobic respiration, nadh is regenerated to nad+ by enzymes lactate dehydrogenase (lactate is produced, e.g. in muscle cells) or by alcohol dehydrogenase where ethanol is produced (alcohol fermentation), while in aerobic respiration, electrons from nadh are deposited in the mitochondria to regenerate nad+ (electron transport chain. anaerobic respiration produces 2 atp per molecule of glucose compared to aerobic respiration where about 38 atp molecules are produced.