Which of the following expenses is apportioned between departments based on sales?

The expense that is apportioned between departments based on sales is Carriage Outwards. This expense refers to the cost of delivering goods from the business to the customers. Since this cost is incurred as a result of sales, it makes sense to apportion it between departments based on their respective sales. This ensures that each department bears a fair share of the cost based on their contribution to generating sales. Discount Received is an income and is not an expense. Electricity is an expense that is usually apportioned based on factors such as the area occupied by each department, the number of employees in each department, or the usage of electricity by each department. Carriage Inwards is an expense that is usually apportioned based on factors such as the weight or volume of goods received by each department.