What is your answer about the distinction between cost allocation and cost apportionment?

.  Cost allocation refers to the allotment of proportions of items of costs to cost centers or cost units while cost apportionment to the allotment of whole items of costs to cost centers or cost units. 

B.  Cost allocation refers to the allotment of whole items of costs to cost centers or cost units while cost apportionment refers to the allotment of proportions of items of costs to cost centers or cost units.

  C. Cost allocation involves the process of charging indirect expenditure to cost centers or cost units while cost apportionment involves the process of charging direct expenditure to cost centers or cost units.

 D.Cost allocation involves the process of charging direct expenditure to cost centers or cost units while cost apportionment involves the process of charging indirect expenditure to cost centers or cost units.

E.     A and C 

F.        B and D