How are sensitivity$,$ scenario, and break$-$even analyses used to see the effect of an error in forecasts on project profitability?

Please suggest a reasonable basis for allocating each of the following indirect expenses to departments: $($a$)$ salary of a supervisor who manages several departments, $($b$)$ rent, $($c$)$ heat, $($d$)$ electricity for lighting, $($e$)$ janitorial services, $($f$)$ advertising, $($g$)$ expired insurance on equipment, and h$)$ property taxes on equipment.