What is the net profit (or loss) contributed by department T

Use the information below to answer the question.
Phebe Enterprises has two departments S and T, with the following information

The following expenses are to be shared in the ratio of 4:1
Rent ₦ 8,300
General expenses ₦3,200

A. ₦2000
B. ₦300
C. (₦2000)
D. (₦300)

Correct Answer:

Option D = (₦300)