Nagode (Nig.) Ltd. has three departments A, B and C. You are given the following Information (i)Rent for the year - N3,000 (ii) Selling and distribution expenses - N1,800 (iii) Department \(\begin{array}{c|c} & Turnover & \text{Floor space in square meters} \\ & N & N \\ \hline A. & 40,000 & 120 \\ B. & 60,000 & 80 \\ C. & 80,000 & 100\end{array}\) How much of selling and distribution expenses is apportioned to department B?