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 correct answer is: D

Cost of goods sold for departmental B
opening stock + purchases - closing stock
800 + 2000
⇒ **2,800