The cost of goods manufactured is?

Stock or raw materials (1st January)₦3000
Direct wages₦2500
Direct expenses₦1000
Factory overheads₦2000
Cost of raw materials used₦5500
Stock of finished goods (31st December)₦2000

The cost of goods manufactured is?

 

Options

A) ₦11000

B) ₦12000

C) ₦14000

D) ₦9000

The correct option is A

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