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

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For each of the following overhead costs, suggest one method of apportioning cost to cost centres: (Section 18.4.2)

(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.

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