Big trucks and little trucks

The Truck Company makes both large 18-wheeler trucks and small step-van type trucks. The factories that make the big trucks make fewer trucks then the factories that produce the smaller trucks. Here are some issues you need to resolve:

• How do you compare how the factories are doing in relationship to each other or to standards within the industry?
• How do you allocate shared services?
  • By Revenue (more revenue per truck on big trucks)
  • By Number of trucks (more small ones produced)