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

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