Which description best matches the concept of repeated distribution in overhead allocation?

• A. A method of splitting overheads equally among all cost centres
• B. A method that involves starting with the service cost centre with the largest allocated overheads, apportioning those between all other cost centres then repeating the process until the numbers are very small
• C. A method of charging overheads to production units based on the number of units produced
• D. A method that totals service centre overheads and transfers them to sales cost centres

Answer: (D)