Use the information to answer the given question.
$\begin{array}{cc}& D\\ \text{Opening stock: raw materials}& 10,000\\ \text{work-in-progress}& 16,000\\ \text{Purchases of raw materials}& 95,000\\ \text{Direct labour wages paid}& 13,500\\ \text{Royalties paid}& 6,200\\ \text{Accrued wages}& 2,800\\ \text{Closing stock: raw materials}& 7,500\\ \text{work in progress}& 8,500\\ \text{Manufacturing overhead}& 10,000\end{array}$
Cost of raw materials consumed is

A. D113,000
B. D105,500
C. D98,000  
D. D95,500

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Correct Answer: C