Given Dept A Dept B Floor space 40m2 60m2 Machine hours 1200 1400 Turnover ₦36 million ₦64 million Labour hours 1000 1400 A joint cost of ₦72 million incurr...

Given Dept A Dept B

Floor space 40m2 60m2

Machine hours 1200 1400

Turnover ₦36 million ₦64 million

Labour hours 1000 1400

A joint cost of ₦72 million incurred by the two departments was apportioned ₦30 million to A and ₦42 million to B. the basis used for apportionment must have been