Power consumed by a department is usually apportioned using:
AKWh used by department
BFloor area
CNumber of workers
DMachine value
Answer & Solution
Correct answer: A. KWh used by department
1. The most accurate basis for apportioning power is the actual energy consumed by each department.
2. KWh used directly measures power consumption.
3. Floor area or worker count would not reflect electrical load.
4. Hence KWh is the appropriate basis.
_Source: ICAI BoS Inter Paper 3, Ch 4 "Overheads", §4.3.1 Table_
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