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The process of cost apportionment is carried out so that

The process of cost apportionment is carried out so that
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  • 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
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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