Lehong $($Pty$)$ Ltd$,$ a pine furniture producer, uses an absorption costing system and allocates fixed manufacturing overheads $($FMO$)$ to its products using Activity$-$based costing. The company$$s production process is highly automated, and the direct labour and machine time used per product type differ materially. Which one of the following cost drivers will be most appropriate for allocating the factory$$s electricity bill?

Select one:

a$.$

Number of units produced per product type.

b$.$

Total machine hours spend per product type.

c$.$

The floor space occupied $($square meters$)$ by each product type.

d$.$

The total direct labour hours per product type.