Which type of cost behavior is indicated by the following graphs?

Egerton, Inc has two processes—Coloring Department and Mixing Department

Egerton sold 350 gallons on account at $110 per gallon. The total cost of processing was $385,000 for 5,500 gallons of paint. Throughout the year, the company used a predetermined overhead allocation rate to allocate $75,000 and $65,000 of indirect costs to the Coloring Department and Mixing Department, respectively. The actual overhead cost incurred amounted to $150,000 at the end of the year. Record the necessary journal entries for the sale of goods and for adjustment of over- or underallocated manufacturing overhead at the end of the year. What will be an ideal response

________ compensate retailers for prominently displaying and promoting goods

A) Display allowances B) Off-invoice allowances C) Stocking allowances D) Rebates