Suggest any one basis of re-apportionment of service department overheads over production departments in the following contexts: Cost of the Service…

Cost of the Service Departments Basis Planning and progress Direct labour hours, Machine hours, Direct labour wages, Asset value x Hours worked Transport Department Crane hours, Truck hours, Truck mileage, Truck tonnage, Truck ton-hours, Tonnage handled. No. of packages of Standard size Personnel Department No of direct workers No. of employees etc. Fire Protection Capital values Power House (electric lighting cost) Floor area, Cubic content, No. of electric Points, Wattage. Computer Section Computer hours, Specific allocation to departments Canteen and Welfare No of direct workers No. of employees etc. Hospital and Dispensary No of direct workers No. of employees etc.