Use the following information to answer the given question

D
Purchase of raw materials 236,500
Returns of raw materials  4,750
Carriage on raw materials 44,000
Stock of raw materials at close  39,500
Factory fuel 150,000
Direct wages 205,000
Indirect wages 31,250
Factory power 3,105,000
Work-in-progress at start 32,500

What is the value of raw materials used?

A. D 270,500
B. D 286,250
C. D 255,000
D. D 236,250

Correct Answer: Option D

D. D 236,250

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