Suppose a Marketing Manager Was Conducting a Marketing Cost Analysis

Suppose a marketing manager was conducting a marketing cost analysis.In doing so,she wanted to allocate activity costs to each of three sales offices.What would be the most appropriate approach for allocating personal selling expenses?

A) Selling expenses should be allocated to the sales office from which they were generated.
B) Each sales office should assume one-third of the total sales expenses.
C) Sales expenses should be allocated to each office on a basis proportionate to sales;that is,if sales were $15 million,$35 million,and $50 million,respectively,sales expenses for each office should be 15 percent,35 percent,and 50 percent of the total sales expenses.
D) Sales expenses should be prorated according to the size of the force in each office.
E) Each sales office should assume 30 percent of the total sales expenses with the remaining 10 percent charged to the home office for general sales administration.