What percentage of the company's water and electricity property, office expenses and telephone charges account for R&D expenditure?

I think: for system research and development, it is best to multiply the cost of each project or product by the sum of water, electricity, office expenses and telephone charges in each product.

Distribution rate: water and electricity+office+telephone /A product cost +B product cost+. . . amount to

Cost to be allocated for products = product cost x allocation rate.

The cost of each product refers to raw materials, low-value consumables, auxiliary materials, etc. Used in the research and development of this product, it can be matched.

It is unscientific to allocate according to the head.