What is the value of the indirect manufacturing cost?

	₦
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

Correct Answer: Option C

Explanation:
Indirect cost = 880 + 800 + 18000 + 620
= ₦20300

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