Final answer:
Branch salespeople's costs are not apportioned because they are tied to specific locations or territories, unlike office supplies, company-wide telephone bills, and heating costs which are general overheads distributed across departments.
Step-by-step explanation:
Which of the costs listed below is not an example of a cost that would be apportioned among different departments or units within a company? The answer is D. Branch salespeople. This is because branch salespeople's costs are directly associated with specific locations or sales territories and are not typically spread out or divided among multiple departments. In contrast, office supplies, a company-wide telephone bill, and heat for a building are general overhead costs that are typically apportioned based on usage estimates or allocation keys among different departments within a company.