JAMB Principles of Accounts 2009 Question 34

Departments P, Q, R:
Sales value: P ?; Q ₦23,400; R ?
Selling expenses: P ₦1,100; Q ₦1,400; R ₦1,280
Administrative expenses: P ₦1,400; Q ₦1,000; R ₦1,020
Cost of sales: P ₦6,900; Q ₦6,700; R ₦5,500
Sales value of department Q doubles that of P, which is ⅓ of R. Depreciation which amounts to ₦1,800 is to be apportioned among the three departments in the ratio 3:5:7 respectively.
What is the sales value of department R?

1. A.₦7,800
2. B.₦11,700
3. C.₦23,400
4. D.₦35,100