Concept: Expenses directly linked to purchases should be shared among departments using total purchases as the apportionment base.Explanation: Carriage inwards is the transport cost paid for bringing goods into the business.It is directly related to the purchase of stock.Therefore, in departmental accounts, carriage inwards is fairly apportioned on the basis of purchases made by each department.Other options such as carriage outwards and selling expenses relate to sales, while lighting and cooling are usually apportioned on floor area or other suitable bases.Answer: C. Carriage inwards