The expenses which can be specially incurred for a particular departments like salary to salesman, can be charged directly to the department, but the expenses which could not be allocated precisely to a particular department may be divided among the different departments are as follows:

1. Sales Of Each Department* Salesman's commission* Discount allowed* Bad debts* Carriage Outwards* Advertisement* Packing expenses* Provision for discount on debtors* Traveling salesman's salary and commission

2. Purchase Of Each Department* Discount received* Provision for discount on creditors* Carriage Inward* Freight* Duty

3. Area Of Floor Space Of Each Department* Rent* Rates and taxes* Repair and maintenance Of building* Insurance on building* Air conditioning expenses* Heating

4. Value Of Assets In Each Department* Depreciation Of Machinery* Repairs and maintenance of plant* Insurance premium5. Number Of Workers*Workmen'scompensation insurance* Canteen expenses* Labor welfare expenses* Time keeping* Personnel office* Supervision

6. Direct Wages* Compensation to workers* Holiday pay* Provident fund contribution* Group insurance premium

7. Number Of Light Points* Lighting expenses

8. Horse Power Of Machine And /Or Production Hours* Electric Power

9. Time Devoted By Him For Each Department* Work manager's salary