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The process of cost apportionment is carried out so that

Accounts - Principles of Accounts
JAMB 2015
The process of cost apportionment is carried out so that
  • A. indirect costs may be controlled
  • B. cost units could gather overhead as they pass through cost centres
  • C. variable costs may be controlled
  • D. common costs are shared among cost centres
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Correct Answer: Option D
Explanation
Cost apportionment is the sharing of commonly incurred expenses proportionately where two or more cost centres are involved
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Post-UTME Past Questions - Original materials are available here - Download PDF for your school of choice + 1 year SMS alerts
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