Final answer:
The best expression of the statutory method of proration is Yearly charge / 365 days (366 in leap year). Hence the correct answer is option B
Step-by-step explanation:
The best expression of the statutory method of proration is option B: Yearly charge / 365 days (366 in leap year). The statutory method of proration is used to allocate charges over a specific period of time, such as a year. This method divides the yearly charge by the number of days in the year to determine the daily charge.