Department K Y
Opening stock #2,500 #800
Purchases #120,000 #100,000
Sales #180,000 #200,000
Salaries #8,000 #30,000
Closing stock #3,000 #1,500
Rate expenses of #1,500 are apportioned in the ratio 1:2.

What is he net profit of Y?

• A.#52,000
• B.#68,300
• C.#68,800
• D.#69,700
• E.