Use the information below to this question

Cost of raw materials consumed 300,600

Carriage inwards 6,700

Returns of raw materials 10,800

Closing stock of raw materials 100,250

Manufacturing wages 27,000

Lighting, power, insurance and rent

relation to the factory are

apportioned 1/3,2/5, 1/6 and 17

with totals N30,000; N 75,000; N36,000 and N 56,000 respectively.

What is the cost of the opening raw materials?

• A N 418,350
• B N404,950
• C N400,250
• D N398,250