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Answer (D) is correct . The Financial Consulting Division has the fewest employees. Using that as the basis for allocation would therefore be the most advantageous.

Answer (A) is incorrect because Using revenues would cause the Financial Consulting Division to bear as much of the burden as the Compliance Division.
Answer (B) is incorrect because Contribution margin, while advantageous to the Financial Consulting Division, is not as advantageous as using the number of employees.
Answer (C) is incorrect because Equal sharing would cause the same burden to be laid on the Financial Consulting Division as on the other divisions.