Crimson Industries is in the process of evaluating allocation bases so that selected costs can be charged to responsibility centers.

Would the number of employees likely be a good base for allocating the costs of Human Resources, Building and Grounds, and Repairs and Maintenance to user centers?

a. Human Resources: Yes Buildings and Grounds: Yes Repairs and Maintenace: Yes

b. Human Resources: No Buildings and Grounds: Yes Repairs and Maintenace: Yes

c. Human Resources: Yes Buildings and Grounds: No Repairs and Maintenace: Yes

d. Human Resources: Yes Buildings and Grounds: No

e. Human Resources: No Buildings and Grounds: Yes Repairs and Maintenace: No