Question

power is allocated on the basis of each department
​

Answer 1

Answer:

Apportionment of cost is the method of apportioning the common cost to the other departments. Staff welfare cost should be apportioned in the ratio of number of employees working in each department.

Answer 2

In each department, power is allocated on the basis of the Horsepower of the machine.

• Power, along with fuel is allocated based on the power and the working hour of the machine that is used. Thus it can be equated as Horsepower multiplied by the hours worked.

• The measurement unit of power is called Horsepower. It is the rate at which the work is done. Horsepower also refers to the power that an engine produces.