Methods That Have Been Used to Allocate Nontraceable Expenses to Segments

Multiple Choice

Methods that have been used to allocate nontraceable expenses to segments include all the following ratios except:

A) Segment liabilities to total enterprise liabilities
B) Segment revenues to total enterprise revenues
C) Segment total payrolls to enterprise total payrolls
D) Segment average plant assets and inventories to enterprise average plant assets and inventories