Recreation expenses in factory are apportioned on the basis of ________.

material cost
wages
prime cost
number of employees

The correct answer is D. number of employees.

Recreation expenses are expenses incurred by a company to provide recreational facilities and activities for its employees. These expenses can include the cost of building and maintaining recreation facilities, the cost of hiring and training recreation staff, and the cost of providing recreational activities.

Recreation expenses are typically apportioned on the basis of the number of employees. This is because the cost of providing recreation facilities and activities is typically proportional to the number of employees. For example, if a company has 100 employees and it spends $10,000 on recreation expenses, then each employee would be responsible for $100 of the recreation expenses.

The other options are incorrect because they are not directly related to the number of employees. Material cost is the cost of the materials used to produce a product. Wages are the payments made to employees for their work. Prime cost is the sum of material cost and wages.

I hope this explanation is helpful. Let me know if you have any other questions.