In general, firms often select an application base that (1) is inexpensive to compute, (2) has a strong cause and effect relationship with overhead, (3) is easily traced to the job or product.

• 通常,选择分配基础的依据是：(1) 计算成本低(2) 与制造费用有密切的关系(3)可较易追溯到受益批次上。