Use the information to answer the given question.

D
Opening stock: raw materials 10,000
work-in-progress 16,000
Purchases of raw materials 95,000
Direct labour wages paid 13,500
Royalties paid 6,200
Accrued wages 2,800
Closing stock: raw materials 7,500
work in progress 8,500
Manufacturing overhead 10,000

 

Cost of goods manufactured is?

A. D138,000
B. D131,800
C. D130,500
D. D123,500

Correct Answer: Option A

A. D138,000

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