2. Overhead apportionment is A. the allotment of the whole item of cost to the cost centres or cost units. B. C. D. the overheads are charged directly to the cost centres which caused the overhead to incur the overheads are charged directly to the cost centres where the exact amount of overheads is known. the allotment to two or more cost centres of proportions of the common items of cost on the estimated basis of benefit received. (1 mark)