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Use the information to answer the given questio... - WAEC Accounting 2006 Question

Use the information to answer the given question.
\(\begin{array}{c|c} & D\ \hline \text{Opening stock: raw materials} & 10,000\ \text{work-in-progress} & 16,000\ \text{Purchases of raw materials} & 95,000\ \text{Direct labour wages paid} & 13,500\ \text{Royalties paid} & 6,200\ \text{Accrued wages} & 2,800\ \text{Closing stock: raw materials} & 7,500\ \text{work in progress} & 8,500\ \text{Manufacturing overhead} & 10,000\end{array}\)
Cost of goods manufactured is
A
D138,000
B
D131,800
C
D130,500
D
D123,500
correct option: a
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