Emeka Manufacturing Company (Extract) Manufacturing Account – Calculating the production cost?

Emeka Manufacturing Company (Extract) Manufacturing Account.
Direct material…………………N5 000
Direct labour…………………..N4 500
Direct expenses…………………N3 000
Factory overhead………………..N2 500
Selling distribution…………….N1 500

Calculating the production cost?

A N16 500

B N15 000

C N14 000

D N12 500

Answer is B

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