A. Discount received
B. Electricity
C. Carriage inwards
D. Carriage outwards
Correct Answer: Option D
D. Carriage outwards
Explanation
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