It's a Managerial Accounting question

2) If you were the manager of a manufacturing company and your boss comes up to you asking your input on the cost allocation for a new distribution department that will rely on transporting the goods to the dealers. Your company is planning to use multiple vehicles including trucks to transport the goods. Your boss is little confused in the choice of picking the allocating base. What is the best way to allocate overhead for the transportation department? Justify you answer with any assumptions you may need to apply! (40 marks)