Allowance will be reflected on a budget sheet as fixed expenses
Allowance is expense a company incurs when paying their employees, the expense is said to be a fixed expense because it occurs every month or week depending on the structure of payment agreement made and the value doesn't change.
In the budget sheet which is the record of the income, expenses, overhead and production cost of a company, the payment of Allowance to workers is considered a fixed expense.
A fixed expense is said to be when the amount been disbursed for a particular purpose like salary or purchase of a good or service doesn't change over a period of time regardless of other changing factors
it's obviously d. it could be c though.