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......................... Departments

........................... P Q R

Sales value............... N23,400

Selling expenses.......... 1,100 N1,400 N1,280

Administrative expenses...N1,400 N1,000 N1,020

Cost of sales............. N6,900.... N6,700 N5,500

Sales value of department Q doubles that of p, which is 1/3 of R. Depreciation which amounts to N1,800 is to be apportioned among the three departments in the ratio 3:5:7 respectively.

Determine the total expenses of department P?

  • A 9,760
  • B 9,400
  • C 2,860
  • D 2,500

The correct answer is C. 2,860

Depreciation is considered an operating expense so it will be added to the expenses.

Total expense of P = Selling expenses +  Administrative expenses +  depreciation

1100 + 1400 + \(\frac{3}{15}\) x 1800 

1100 + 1400 + 360 = 2,860

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