where are GL Accounts associated to Overhead Expense Pools?

Summary: The documentation on Overhead Expense Pools indicate that "Overhead expense pools represent a collection of general ledger expense accounts that can be absorbed as overhead costs into the inventory value and item costs." The question I have is, after defining an expense pool, where do I link the collection of GL expense accounts to it? In the example provided here: There is no indication of where the linkage between the expense pool to these expense accounts is defined.

Version (include the version you are using, if applicable):

26A