विभागीय खातों में, विज्ञापन व्यय को आम तौर पर विभिन्न विभागों के बीच किस अनुपात के आधार पर आवंटित 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: