Which of the following expenses is allocated according to the floor area?

The expense that is allocated according to the floor area is "Rent and Rates". Rent and Rates is a common expense for businesses that rent or own commercial space. This expense is usually allocated based on the amount of floor space that the business occupies. The larger the floor space, the higher the rent and rates expense. This is because the amount of space that a business occupies is a key factor in determining the cost of rent and rates for that space. Wages and Salaries, Canteen Expenses, and Discount allowed are not allocated based on the floor area, as they are either related to the employees or the sales of the business.