IndoorFun, a provider of indoor sports fields, asks for your
advice on the allocation of electricity cost. Prepare the calculations using different cost allocation methods and give
advice on which method you believe to be most appropriate:
1. Cause-and-effect Principle
2. Proportionality Principle
3. Average Principle
4. Ability-to-bear Principle
The general manager provided you with the following monthly
data:

Cost per kw/h is €0.25

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Soccer Hockey Badminton Number of fields 8 4 12 180 40 790 970 210 Square meters per field 150 kw/h per field Revenue 2,500 1,600 950 Gross margin percentage 45% 35% 40%