The factory of a large manufacturing company has several departments. Indicate the bases you would adopt for apportionment of the following overhead expenses to various departments:

(1) Indirect material

(2) Indirect wages

(3) Depreciation

(4) Electricity for power purpose

(5) Lighting and heating

(6) Creche expenses

(7) Material handling charges

(8) Recreation expenses

(9) Welfare department’s expenses

(10) Stores service

(11) Fire insurance of stock

(12) Timekeeping expenses