Indicate the basis you would adopt for apportionment of the following items of overhead expenses to different departments:

(a) Factory rent

(b) Factory lighting

(c) Power

(d) Depreciation of plant and machinery

(e) Insurance of plant and machinery, and fire insurance of stock

(f ) Welfare expenses

(g) Material-handling charges

(h) Indirect material

(i) Indirect wages

(j) Supervision

(k) Repairs to plant

(l) Insurance of building

(m) Staff recreation

(n) Canteen expenses

(o) Creche expenses

(p) Employer’s contribution to ESI

(q) Employer’s contribution to PF

(r) Stores expenses

(s) Sundry expenses