Which of the following is NOT considered a basis for allocating joint selling and marketing expenses?

A) Number of products
B) Sales revenue of services
C) Air time for each product
D) Square footage of manufacturing space for each product

Joint Selling

The practice where two or more entities join together to sell their products or services, often to increase market reach or share costs.

Marketing Expenses

Costs associated with promoting a company's products or services, including advertising, promotional materials, and other activities aimed at increasing sales.

Allocating

The process of assigning or distributing resources, costs, or revenues among various accounts, departments, or entities based on specific criteria or formulas.