The cost of goods for department B is

Use the question to answer this question:

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

A

4,120

B

3400

C

3000

D2800

Answer is D

Amount of goods sold for department B
opening stock + purchases – closing stock
800 + 2000
= 2,800

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