| 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
Cost of goods sold for departmental B
opening stock + purchases - closing stock
800 + 2000
⇒ **2,800