2.The following purchases were made by a business house having three Departments:

Department A 1,000 units

Department B 2,000 units at a total cost of Rs. 1,00,000

Department C 2,400 units

Stock on 1st January were:

Department A 120 units

Department B 80 units

Department C 152 units

The Sales were:

Department A 1,020 units @ Rs. 20 each

Department B 1,920 units @ Rs. 22.50 each

Department C 2,496 units @ Rs. 25 each

The rate of gross profit is the same in each case. Prepare Departmental Trading Account.