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