For each of the following overhead costs, suggest one method of apportioning cost to cost centres:

(a) employees' holiday pay;

(b) agency fee for nurse at first-aid centre;

(c) depreciation of floor-polishing machines used in all production areas;

(d) production manager's salary;

(e) lighting;

(f) power for desktop workstations in a financial services business;

(g) cost of servicing the elevator;

(h) fee paid to professional consultant for advice on fire regulation procedures.