JAMB Principles of Accounts 2006 Question 33

Stationary Dept.: Sales ₦10 600; Cost of goods sold ₦5 247
Video Dept.: Sales ₦15 175; Cost of goods sold ₦6 704
The expenses incurred were rent ₦4 500, motor repairs ₦1 200 and telephone ₦900. The basis of cost apportionment is 2/3 stationary and 1/3 video.
Find the total expenses allocated to the stationery department

1. A.₦3 600
2. B.₦1 400
3. C.₦4 400
4. D.₦3 800.