Question

information from Hunter Valley Access Undertaking (2016 HVAU), ARTC http://www.artc.com.au/library/ARTC%202016%20HVAU%20-%20Stakeholder%20Consultation%20Document%20-%20March%202015.pdf

should include:
cost centers
process of allocating of electricity cost

Main cost aspect involved: jobs, department, units, products etc)
identify the method to allocate the cost to the department

Answer 1

Various cost allocation methods are used to allocate factory overhead costs to units of production. Allocations are performed in order to create financial statements that are in compliance with the applicable accounting framework.
These methods are: direct labor, square footage, sales, profits etc.
Source:
https://www.accountingtools.com/articles/cost-allocation-methods.html