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₦
Manufacturing wages 42,000
Factory rent 880
Raw materials: Stock 1/1/16 1,000
Purchases 16,000
Stock 31/12/16 1,400
Depreciation of Plants and Machinery 800
Royalties 300
Indirect wages 18,000
General indirect expenses 620




Calculate the cost of raw materials consumed ____________
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  • A ₦15,600
  • B ₦17,000
  • C ₦42,000
  • D ₦20,300
Correct Answer: Option A
Explanation:
Cost of raw materials consumed = 1000 + 16000 - 1400
= ₦ = 15600

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