#

Stock 1/1/09: Raw materials

20000

Work-in-progress

5000

Stock 31/12/09: Raw materials

500
Work in  progress 4000

Raw materials purchased

18000

Direct labour

7500
Direct expenses 3000
Factory expenses 10000

The value of raw materials consumed is
 

a

#18,500

b

#19,500

c

#26,000

d

#37,500

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Explanation

Correct Option
d

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