Question: In 2 0 2 3 , Home 1 ' s manufacturing division incurred $ 3 0 0 , 0 0 0 in fuel costs. The

In 2023, Home 1's manufacturing division incurred $300,000 in fuel costs. The company wants to use Activity-Based Costing (ABC) to allocate these costs across its facilities: the Bottling Plant, the Processing Plant, and the Filling Plant. The data related to fuel consumption and other factors is as follows:
Facility
Fuel Consumed (tons)
Weight (lbs)
Fuel Cost ($)
Bottling Plant
3,000
20,000
$30,000
Processing Plant
4,500
15,000
$45,000
Filling Plant
2,500
25,000
$25,000 In addition to fuel consumption, what other factors could Home 1 consider when allocating costs?

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