Sama Itd. consists of two departments A, B. Department A produced 760 pieces at the cost of JD 180. Department A transferred 50% of its production to department B at a cost plus 10% markup. Department B sold 80% of the production to a third party for JD 220 each. The company's allowance policy is to reduce inventory to net realizable value by 25% Unrealized profit is: JD 1,368 JD 13.680 None of the answers is correct JD 5,472