Match the Appropriate Shared Cost Categories with the Appropriate Allocation

Match the appropriate shared cost categories with the appropriate allocation bases (a)through (e):
(a) Square footage of floor space.
(b) Number of employees in department.
(c) Sales in department.
(d) Time spent/used in department.
(e) Number of items processed.
(f) Not an allocated cost.
__________ (1) Office expense
__________ (2) Utilities expense
__________ (3) Payroll processing costs
__________ (4) Cleaning costs
__________ (5) Rent
__________ (6) Advertising
__________ (7) Depreciation on departmental equipment
__________ (8) Data processing costs