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: 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