① Party A and Party B choose one of four different brands of goods, of which C 4 1 =4.

(2) Among the remaining three brands, choose two brands to distribute to Party A and Party B, and there is a situation of A 3 2 =6.

Then the goods selected by Party A and Party B have exactly one brand, and the number of selection methods is 4× 6 = 24;

Therefore, choose: B.