**Correct option (B) 828 **

**Explanation:**

Amount of 1^{st} part = 110/100 x 1^{st }part

Amount of 2^{nd} part = 115 x 100 x 2^{nd }part

Amount of 3^{rd }part = 120/100 x 3^{rd} part

According to the question, these amounts are equal

∴ 110 × 1^{st} part = 115 × 2^{nd} part = 120× 3^{rd }par

∴ 1 st part : 2nd part : 3^{rd} part = 1/110 : 1/115 : 1/120

= 276 : 264 : 253

Hence, dividing Rs. 2379 into three parts in the ratio 276 : 264 : 253, we have 1^{st }part = Rs. 828, 2nd part = Rs. 792, 3^{rd} part = Rs. 759