Preparing basic financial statements

The following information is relevant to Wimbledon: $ D Opening inventory 12,500 Closing inventory 17,900 Purchases 199,000 Distribution costs 35,600 Administrative expenses 78,800 Audit fee 15,200 Carriage in 3,500 Carriage out 7,700 Depreciation 40,000 Depreciation is to be split in the ratio 70:30 between the factory and the office. All office expenses are classified as administrative expenses. Based upon the available information, what was Wimbledon's cost of sales? $233,600 $221,600 $225,100 $237,100 Why 70% depreciation is added in cost of sales as it is an operating expense