Use the information below to answer questions .

Stock of material 1/1..............N10 000

Purchase of raw material...........N160 000

Manufacturing wages................N420 000

Royalties..........................N3 000

Stock of raw materials 31/12.......N14 000

What is the cost of raw materials consumed?

• A N173 000
• B N170 000
• C N160 000
• D N156 000