The cost of goods manufactured is calculated as the sum of the prime cost and the manufacturing overhead. Given that the manufacturing overhead includes a rent of N5,000 paid in advance, the actual manufacturing overhead for the period is N132,000 - N5,000 = N127,000.

So, the cost of goods manufactured is N999,000 (prime cost) + N127,000 (manufacturing overhead) = N1,126,000.

The cost of finished goods transferred to the trading account is N1,116,000. This is equal to the cost of goods manufactured plus the opening work in progress minus the closing work in progress.

Therefore, the opening work in progress can be calculated as follows:

Opening work in progress = Cost of finished goods transferred + Closing work in progress - Cost of goods manufactured= N1,116,000 + N75,000 - N1,126,000= N65,000.

So, the correct answer is D. N65,000.