Davis Corporation 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 to use to allocate the costs of Human Resources,Building and Grounds,and Repairs and Maintenance to user centers? 
Definitions:
Financial Support
Monetary assistance provided to an individual or organization to help cover expenses.
Employee
An individual who works for another person or business in exchange for compensation.
Dependent
A person who relies on another, especially a family member, for financial support.
Maps
Representations of areas of the earth or heavens, usually on a flat surface, showing physical features, political boundaries, etc.
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