Concept:Expenses that relate to selling and distribution are usually apportioned on the basis of turnover or sales.Explanation:Carriage outwards is the cost of delivering goods to customers, so it is directly linked to sales/turnover.Carriage inwards is linked to purchases.Discount received is linked to purchases.Returns outwards is not an expense but a deduction from purchases.Therefore, the expense most likely apportioned on the basis of turnover is carriage outwards.Answer:B. carriage outwards