Which of the following would be the MOST suitable basis for the apportionment of Telephone expense? O a. Volume of space occupied O b. Number of employees in cost centre O c. Book value of equipment O d. Floor area occupied Which of the following statement is INCORRECT? O a. In process costing, information is needed about work passing through a process and work remaining in each process O b. In job costing the progress of a job can be determined from the materials requisition notes and time sheet O c. Job costs are collected separately, whereas process costs are averages O d. In process costing but not job costing, the cost normal loss will be incorporated into normal product costs