Iris Company Is in the Process of Evaluating Allocation Bases

Iris Company is in the process of evaluating allocation bases so that selected costs can be charged to responsibility centres. Would the number of employees likely be a good base to use to allocate the costs of Human Resources, Building and Grounds, and Repairs and Maintenance to user centres respectively? $\begin{array} { | l | c | c | c | } \hline & \begin{array} { c } \text { Human } \\\text { Resources }\end{array} & \begin{array} { c } \text { Buildings and } \\\text { Grounds }\end{array} & \begin{array} { c } \text { Repairs and } \\\text { Maintenance }\end{array} \\\hline 1 & \text { Yes } & \text { Yes } & \text { Yes } \\\hline 2 & \text { Yes } & \text { No } & \text { Yes } \\\hline 3 & \text { Yes } & \text { No } & \text { No } \\\hline 4 & \text { No } & \text { Yes } & \text { Yes } \\\hline 5 & \text { No } & \text { Yes } & \text { No } \\\hline\end{array}$

A) 1
B) 2
C) 3
D) 4
E) 5