Given

Dept A Dept B

Floor space 40m² 60m²

Machine hours 1200 1400

Turnover N36 million N64 million

Labour hours 1000 1400

A joint cost of N 72 million incurred by the two departments was apportioned N30 million to A and N42 million to B. the basis used for apportionment must have been

• A labour hours
• B floor space
• C turnover
• D machine hours