JAMB Principles of Accounts 2004 Question 34

Use the information below to answer questions 33 and 34.
Item | Dept. S (₦) | Dept. T (₦) | Total (₦)
Gross profit b/d | 6,000 | 4,000 | 10,000
Less: Salaries and Wages | 1,800 | 1,200 | 3,000
Electricity | ? | ? | 2,000
Depreciation | 600 | ? | 1,000
Net Profit c/d | ? | 1,600 | 4,000
Totals | 6,000 | 4,000 | 10,000
It is the tradition of the organization to apportion expenses in the proportion 60%:40% for S and T respectively.
The depreciation to be charged to department T is

1. A.₦300
2. B.₦400
3. C.₦500
4. D.₦600