JAMB - Accounts Principles Of Accounts (2021 - No. 10)

Use the information below to answer the question

Gross profit b/d
Less: Salaries and wages
Electricity
Depreciation
Net profit c/d

Dept A
₦
6,000
1,800
?
600
?
6,000

Dept B
₦
4,000
1,200
?
?
1,600
4,000

Total
₦
10,000
3,000
2,000
1,000
4,000
10,000

It is the tradition of the organization to apportion expenses in the proportion 60%:40% for A and B respectively.

The depreciation to be charged to department B is

₦500

₦300

₦400

₦600