Cpt doubt

A). s & g are partners sharing profit & losses ratio 4:1.m was manager who received salary 4000/- p.m in addition to a commission of 5% on net profits after charging such commission.profits of the year 678000/-.total remuneration of m will be

a). 78000

b). 88000

c).76000

d).87000

B). there are 1000kg apples sent on consignment,cost being 3/- per kg.freight paid by consignor & consignee 4000/- & 2500/-.15% loss is unavoidable.what is the per kg value.

a).6.94

b).4.5

c).4.75

d).4.25