Use the information below to answer question .
………..PQ Manufacturing Company
Raw materials (1/11/2001)………..N3 500
Raw materials (31/12/2001)……….N4 900
Purchase of raw materials………..N56 000
Salary ………………………..N63 000
Wages………………………….N148 000
Factory lighting ……………….N3 080
Plant Depreciation………………N2 800
Factory Insurance ………………N2 170
The overhead cost is?
A N71 050
B N68 250
C N67 970
D N66 080
Answer is A
