For each cost pool listed select an appropriate allocation base from the list below. An allocation base may be used only once. Assume a manufacturing company

Allocation bases for which the information system can provide data:
1. Number of employees per department
2. Employee wages and salaries per department
3. Number of sales orders
4. Hours of operation of each production department
5. Machine hours by department
6. Operations costs of each department
7. Hours of computer use per month per department
8. Number of units sold

Cost pools:
________ a. Vice President of Finance's office expenses
________ b. Computer operations used in conjunction with manufacturing
________ c. Personnel Department
________ d. Sales-order costs
________ e. Energy costs

Answer:
a. Vice President of Finance's office expenses Operations costs of each department
b. Computer operations used in conjunction Hours of computer use per month per
with manufacturing department
c. Personnel Department Number of employees per department
d. Sales-order costs Number of sales orders
e. Energy costs Hours of operation of each production department