बिक्री कमीशन (सेल्स कमीशन) के खर्चों को आमतौर पर विभिन्न विभागों के बीच निम्नलिखित में से किस अनुपात में विभाजित किया जाता है?

In departmental accounts, advertisement expenses are typically allocated among different departments on the basis of:

A department transferred goods to B department at cost + 25%. Out of this, stock of ₹10,000 remains unsold with B department. Therefore, the amount of stock reserve will be: