A company is considering the following methods of apportioning heating and lighting costs to it's various departments:

1. The relative floor areas of departments

2. The relative cubic capacity (volume) of departments

3. The relative usage from the measuring meters

Which of the above would be acceptable?

a.

1 and 2 only

b.

2 and 3 only

c.

All of the above

d.

1 and 3 only