Concept:Expenses that depend on the space occupied by each department are shared on the basis of floor area.Explanation:Rent and Rates are allocated according to the floor area occupied by each department.Departments with a larger floor area benefit more from the rented space, so they bear a higher share of this cost.Wages and Salaries are normally apportioned using the number of employees or time spent on work, not floor area.Canteen Expenses are usually based on the number of workers using the canteen.Discount allowed is either a direct expense or linked to sales value, so it is not related to floor area.Answer:B. Rent and Rates