use the following information to answer the given question

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Opening stock:
-raw materials 6,500
 -work-in-progress 2,500
Closing Stock:
– raw materials 4,000
-work-in-progress 1,000
Purchases of raw materials 12,500
Manufacturing wages 2,000
Factory rent 500

A. N19,000
B. N18,000
C. N17,500
D. N17,000

Correct Answer: Option D

D. N17,000

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