The production department share of factory overhead is 1/4 and 1/2 of lighting and heating respectively. Interest on the drawings of partners is treated in the?

Use the information below to answer question .

Prime cost………………N12 100
lighting………………..N10 000
Heating…………………N15 000
Factory overhead…………?

The production department share of factory overhead is 1/4 and 1/2 of lighting and heating respectively.

Interest on the drawings of partners is treated in the?

A profit and loss appropriation account

B goodwill account

C profit and loss account

D trading account

Answer is A