Given: Stock of raw materials 1/40............N11 150 Purchases of raw materials.............N112 550 Raw material returned..................N31...

JAMB 2006

Given:

Stock of raw materials 1/40............N11 150
Purchases of raw materials.............N112 550
Raw material returned..................N31 150
Stock of Raw materials 31/12/04........N27 150

Calculate the cost of raw materials consumed?

A. N156 000
B. N38 300
C. N183 150
D. N66 550

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Correct Answer: Option D

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