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Question 1 :
Lighting is allocated on the basis of
___of each department.
No. of points
No. of employees
Floor area
Wages
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Answer 1

Answer:

Light Points Cost- of lighting may be distributed on the basis of number of light points in different departments.

Explanation:

In case depreciation is considered as fixed cost, it may be charged to different departments in the ratio of capital value of plant and machinery' in departments.

Lightening in departmental debts is allotted exactly to the branch. Departmental Accounting extends to keeping accounts for one or extra branches of an organisation.

The branch's revenues and fees are registered and one after the other reported.3-point lighting is a traditional technique for illuminating a subject in a scene with mild assets from three awesome positions.

The three forms of lights are key light, fill mild, and backlight.

In every branch, electricity is allotted on the idea of the Horsepower of the machine. electricity, in conjunction with gas is allocated based on the electricity and the working hour of the gadget this is used. therefore it is able to be equated as Horsepower accelerated by using the hours worked.

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Answer 2

Lighting is allocated on the basis of no. of points of each department.

• Each overhead expense should always be properly allocated to all the existing departments, including the production and service departments, or other cost centres. The basis must meet the following requirements in order to be judged relevant or suitable and they are the basis chosen should always enable measurement of the anticipated overhead costs. There should be some connection between the overhead cost and the basis for obtaining the aforementioned. Both the given basis and the cost of apportionment should be realistically achievable.
• The cost of lighting may be allocated according to the quantity of light sources or light points in various departments. Floor Area Overheads, including rent, rates, and taxes on buildings, building maintenance, and air conditioning, may be distributed according to the effective floor area ratio of the various departments.

Hence, Lighting is allocated on the basis of no. of points of each department.

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