Given:
Stock at start:
Raw materials…………….N57 000
Work-in-progress………….N42 000
Finished goods……………N71 000
Purchase of raw materials amount to N81 000, direct labour is N38 000 and factory overhead N29 000.
A. N176 000
B. N170 000
C. N167 000
D. N156 000
Correct Answer:
Option A – N176 000
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