How much selling and distribution expenses is apportioned to department M?

Explanation

Department  difference M has a turnover of 89,000. That is 29,000 higher than department L and 49,000 higher than department K, This means department M has the highest selling and distribution cost because they sold the most. Hence the 1800 would be divided amongst the three departments in the ratio of their turnover

Department K = 400 
                   L  = 600
                  M = 800
total = 1800