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 |
Prime cost is?
A. D120,500
B. 117,700
C. D114,900
D. D114,300
Correct Answer: Option B
B. 117,700
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