Determine the basis of apportionment for each general overhead cost of the company. Apportion the overheads accordingly to the three departments?

Manufacturing Department 1000 Floor space (square meter) Employees (people) 50 Book value of equipment (S) 150,000 Machine hours (hours) 10,000 The general overhead costs of the month are: Rent: $200,000 Electricity & Heating: $30,000 Depreciation of equipment: $80,000 Finishing Department 1000 30 105.000 2,500 Selling & Administrative Department 500 20 45,000