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

Explanation

Rent is apportioned based on floor space used, not sales volume. Different departments or branches using more space pay more rent, regardless of how much they sell.

Carriage outwards, commission, and discount allowed all relate directly to sales activity. Higher sales mean higher delivery costs, more commission paid, and more discounts given. These increase with turnover.

Key distinction: Rent = fixed, based on space. Selling expenses = variable, based on sales volume.