A Number of Costs That Are Commonly Allocated Are Listed $\text { Cost Description } \quad \quad \quad \quad \quad \quad \quad \quad \quad \text { Allocation Base Alternatives }$

Essay

A number of costs that are commonly allocated are listed in the following table followed by two alternative cost allocation bases.
$\text { Cost Description } \quad \quad \quad \quad \quad \quad \quad \quad \quad \text { Allocation Base Alternatives }$
$\begin{array}{|l|l|l|}\hline \text { Cafeteria costs } & \text { Direct labor costs } & \text { Number of employees } \\\hline \text { Computer system costs } & \text { Number of departments } & \text { Amount of computer time used } \\\hline \text { Indirect labor costs } & \text { Direct labor hours } & \text { Number of supervisors } \\\hline \text { Indirect materials } & \text { Direct labor hours } & \text { Direct material dollars } \\\hline \text { Factory rent } & \text { Number of departments } & \text { Square footage } \\\hline \text { Fringe benefits costs } & \text { Number of departments } & \text { Number of employees } \\\hline \text { Housekeeping costs } & \text { Square footage } & \text { Number of employees } \\\hline \text { Joint costs } & \text { Number of joint products } & \text { Sales value at split-off } \\\hline \text { Maintenance costs } & \text { Machine hours } & \text { Number of employees } \\\hline \text { Personnel department costs } & \text { Number of employees } & \text { Number of departments } \\\hline\end{array}$
Required:
For each cost listed,circle the cost allocation base that you believe would be more appropriate for allocating the cost.