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Manufacturing wages 42000
Factory rent 880
Raw materials: Stock 1/1/16 1000
Purchases 16000
Stock 31/12/16 1400
Depreciation of Plants and Machinery 800
Royalties 300
Indirect wages 18,000
General indirect expenses 620




The prime cost is ____________

A. ₦57,900
B. ₦42,000
C. ₦45,000
D. ₦78,200




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