………….Total……… Dept.P………….Dept.Q
……………N……………N……………..N
Sales………10000…………6000…………..4000
Purchases……4000…………1000…………..3000
Discount received.1000……….?………………
Discounts allowed..2000………………………?.
Discount (allowed and received) are apportioned to the two departments on the basis of departmental sales and purchases.
A. N2000
B. N1500
C. N800
D. N1200
Correct Answer:
Option C – N800
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