Material costs which cannot be allocated but which are to be apportioned or absorbed by cost centres or cost units.

Related MCQs

• Certain overhead costs cannot be directly charged to a department or cost centres. The process of distribution of such overhead costs to various departments is called
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• Lighting expenses are apportioned on the basis of: -
• Rent and other building expenses may be apportioned to various departments on the basis of
• Depreciation of plant and machinery is apportioned on the basis of: