Which of the following statements is correct?

1
Administrative expenses are apportioned among various departments on basis of the purchase value of each department.
2
Administrative expenses are apportioned among various departments on basis of the sales value of each department.
3
Administrative expenses are apportioned among various departments on the basis of the value of assets of each department.
4
Administrative expenses are apportioned among various departments on basis of the time spent by employees in each department.
5
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