Cool Surfboards Has Two Departments That Both Use a Conference

Multiple Choice

Cool Surfboards has two departments that both use a conference room (shared facilities) . Total monthly conference room cost is $1,000. The Wave Blaster department has 15 employees that reserved 60 hours of conference room time. The Boogie Break department has 5 employees that reserved 100 hours of conference room time. Which allocation method would be best for the Wave Blaster department?

A) Number of employees
B) Hours of use
C) Operating income
D) Cannot be determined