WAEC Financial Accounting 1992 Question 23

Nagode (Nig.) Ltd. has three departments A, B and C. You are given the following information:
(i) Rent for the year: ₦3,000
(ii) Selling and distribution expenses: ₦1,800
(iii) Department | Turnover | Floor space in square metres
A | ₦40,000 | 120
B | ₦60,000 | 80
C | ₦80,000 | 100

How much of selling and distribution expenses is apportioned to department A?

1. A.₦1,800
2. B.₦800
3. C.₦720
4. D.₦600
5. E.₦400.