charging overheads to cost centres
charging of overheads to cost units
charging of overheads to cost centres or cost units
allotment of overheads to different departments
✅ The correct answer is B.
Absorption means charging of overheads to cost units. It means costs is absorbed by the production (or product units )during the period or charging each unit of a product with an equitable share of overhead expenses.
Absorption means charging of overheads to cost units. It means costs is absorbed by the production (or product units )during the period or charging each unit of a product with an equitable share of overhead expenses.