The two most logical bases for apportioning expenses that are common to departments are?

i. Space occupied by each department.
ii. Average value of stock held by each department.
iii. Departmental turnover.
iv. Number of articles sold by each department .

A. i and ii
B. i and iii
C. ii and iii
D. iii and iv

Correct Answer:

Option B – i and iii