Which of the following expenses is apportioned between departments based on sales?

A.

Discount received

B.

Electricity

C.

Carriage inwards

D.

Carriage outwards

Correct answer is D

The following are expenses which can be apportioned between departments based on sales
* Salesman's commission
* Discount allowed
* Bad debts
* Carriage Outwards
* Advertisement
* Packing expenses
* Provision for discount on debtors
* Traveling salesman's salary and commission