The correct answer is: A. number of employees
Creche expenses are expenses incurred by an employer for the provision of childcare facilities for the children of its employees. The basis of apportionment of creche expenses is the number of employees. This is because the number of employees is a good proxy for the number of children who will be using the creche facilities. The more employees an employer has, the more likely it is that there will be children who need childcare.
Option B, number of female employees, is not a good basis for apportioning creche expenses because it does not take into account the fact that not all female employees have children. Option C, number of male employees, is also not a good basis for apportioning creche expenses because it does not take into account the fact that not all male employees have children.
Therefore, the correct answer is: A. number of employees