ECONOMICS

Detailed explanation-1: -In order to apportion the cost of electricity to one specific department, you simply multiply the amount of the overhead by the number of employees in that department, then divide that by your total number of employees.

Detailed explanation-2: -4.4 Apportionment of overhead-Apportionment of overhead is distribution of overheads to more than one cost centre on some equitable basis. When the indirect costs are common to different cost centres, these are to be apportioned to the cost centres on an equitable basis.

Detailed explanation-3: -Apportionment is the process of distributing overhead items to cost centers on a fair and reasonable basis. The principle is that if an overhead item cannot be fully allocated to one cost center, it should be apportioned over related cost centers.

Detailed explanation-4: -As we know, Apportionment of overhead means to divide total cost of overhead among different departments or branches or cost centers of a company.