Other operating expenses for the period is?

Use the following information to answer this question

GH¢
Gross profit ———————-50,400
Discounts relieved ————-3,300
Discounts allowed ————–2,500
Net profit ————————–26,500
Cost of goods sold ————-184,000

A. GH¢27,300
B. GH¢25,700
C. GH¢24,700
D. GH¢23,900

Correct Answer:

Option C = GH¢24,700