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Manufacturing wages 42,000
Factory rent 880
Raw materials: Stock 1/1/16 1,000
Purchases 16,000
Stock 31/12/16 1,400
Depreciation of Plants and Machinery 800
Royalties 300
Indirect wages 18,000
General indirect expenses 620




What is the value of the indirect manufacturing cost?

A. ₦57,900
B. ₦18,200
C. ₦20,300
D. ₦23,000




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