Which of the following expenses is *not* apportined in proportion to turnover?

Explanation

Rent is typically not apportioned in proportion to turnover. Rent is a fixed cost, meaning it does not change with the level of output or sales (turnover). It is usually apportioned based on the space occupied by each department or activity, not on the level of sales or turnover. On the other hand, carriage outwards, commission, and discount allowed are variable costs that change with the level of sales or turnover, so they are typically apportioned in proportion to turnover.