JAMB Principles of Accounts 2009 Question 33

I. Space occupied by each department
II. Average value of stock held by each department
III. Departmental turnover
IV. Number of articles sold by each department
From the information above, the two most logical bases for apportioning expenses that are common to departments are

1. A.I and II
2. B.I and III
3. C.II and III
4. D.III and IV