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Companies often have a pool of costs that are shared among various departments

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Companies often have a pool of costs that are shared among various departments. A good example from my workplace would be grip tape and other materials such as this that are used on more than one product. Grip tape is used to hold the grip on the golf club and it is used in irons, putters and the metal woods department. Supplies such as this are grouped into an account that is accumulated at month end. It is impossible to know at the time of purchase which division might use the most. As a result, we accumulate the costs and allocate them at month end based upon units produced. Each of the three products use an equal amount of tape and therefore this is a good method. please tell me what you think.