Which of the Following Is an Appropriate Base to Distribute

Multiple Choice

Which of the following is an appropriate base to distribute the cost of building depreciation to responsibility centers?

A) Number of employees in the responsibility centers.
B) Budgeted sales dollars of the responsibility centers.
C) Square feet occupied by the responsibility centers.
D) Budgeted net income of the responsibility centers.
E) Total budgeted direct operating costs of the responsibility centers.