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
  • D 2800

The correct answer is D. 2800

Cost of goods sold for departmental B

opening stock + purchases - closing stock

800 + 2000

⇒ **2,800

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