| Opening stock | ₦ |
| Department A B |
100 800 |
| Purchases: A B Wages of workers Salaries |
1500 2000 50 100 |
| Sales A B |
3000 5000 |
Expenses are to be shared in the ratio of sales.
The cost of goods for department B is
4,120
3400
3000
2800
Correct answer is D
Cost of goods sold for departmental B
opening stock + purchases - closing stock
800 + 2000
⇒ **2,800