Salma ltd. consists of two departments A, B. Department A produced 1,400 pieces at the cost of JD 70. Department A transferred 50% of its production to department B at a cost plus 20% markup. Department B sold 75% of the production to a third party for JD 110 each. The company's allowance policy is to reduce inventory to net realizable value by 20%.

Quantity of transferred pieces from A to B is: ABCD

1. 700
2. 1,400
3. 1,050
4. 350

Transfer price between department A and B is: ABCD

1. JD 70
2. JD 14
3. JD 84
4. None of the answers is correct.

Cost of Ending inventory in department A is: ABCD

1. JD 49,000
2. JD 98,000
3. JD 58,800
4. None of the answers is correct.

Ending inventory in department B in pieces is: ABCD

1. 700
2. 525
3. 175
4. None of the answers is correct.

Cost of Ending inventory in department B at transfer price is: ABCD

1. JD 14,700
2. JD 44,100
3. JD 12,250
4. None of the answers is correct.

Unrealized profit is: ABCD

1. JD 7,350
2. JD 9,800
3. JD 2,450
4. None of the answers is correct