Show the basis of apportionment of following overhead cost: Overhead Cost Lighting and heating (conditioning), Fire precaution serviceTime keeping,…

The basis apportionment of expenses are stated below: Overhead Cost Bases of Apportionment 1. Lighting and heating (conditioning), Fire precaution service Floor area, or volume of department 2. Time keeping, labour welfare expense Number of workers 3. Holiday pay and ESI and PF contribution Direct wages 4. General overhead Direct labour hour, or Direct wages, or Machine hours. 5. (i) Depreciation of plant and machinery (ii) Insurance of stock Capital values 6. (i) Power/steam consumption (ii) Internal transport (iii) Managerial salaries Technical estimates 7. Lighting expenses (light) No. of light points, or Area or Metered units 8. Electric power (machine operation) Horse power of machines, or Number of machine hour, or value of machines or units consumed. OR WRITE DOWN the cost units for the following industry- Industry Cost Unit Power Kilo-watt hour (kWh) Steel Ton Transport Passenger- kilometer Brewing Barrel Electricity Kilowatt-hour (kWh) Oil Barrel, tonne, litre Hotel Room Hospital Patient day