For each of the following types of indirect expenses and service department expenses, identify one allocation basis that could be used to distribute it to the departments indicated. 1. Proportion of total processing time for each factory department; or number of production run schedules prepared for each department as a percent of the total.
2. Relative number of employees; or proportion of total sales.
3. Proportion of total time in each department for maintenance; or proportion of the number of machines.
4. Proportion of floor space occupied by each department; relative number of lights; or proportion of total wattage in each department.