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The process of cost apportionment is carried out so that

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Accounts - Principles of Accounts JAMB 2015

The process of cost apportionment is carried out so that

  • indirect costs may be controlled
  • cost units could gather overhead as they pass through cost centres
  • variable costs may be controlled
  • common costs are shared among cost centres checkmark

The correct answer is: D

Explanation

Cost apportionment is the sharing of commonly incurred expenses proportionately where two or more cost centres are involved
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