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Use the information below to answer question . ...........PQ Manufacturing Company Raw materials (1/11/2001)...........N3 500...

Accounts - Principles of Accounts
JAMB 2003

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
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Correct Answer: Option A
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