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

Certain overhead costs cannot be directly charged to a department or c

1.	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
A.	Apportionment
B.	Absorption
C.	Allocation
D.	None of the above
Answer» B. Absorption

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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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