JAMB Principles of Accounts 2009 Question 35

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.
Determine the total expenses of department P

1. A.9,760
2. B.9,400
3. C.2,860
4. D.2,500