Bonus act - calculation of allocable surplus

As per schedule III of the act, the company needs to deduct 8.5% of the paid-up share capital from the gross profit calculation. But, what if company having 4 different units and different location and having its own profit and loss account. And there is only one balance sheet (Consolidated) which consists paid up share capital. How should I allocate paid up share capital in those units (i.e on turnover basis or o the basis of employee expenses)