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? O a. 1 and 2 only O b. 2 and 3 only O c. 1 and 3 only O d. All of the above