Use the information below to answer question .

...........PQ Manufacturing Company

Raw materials (1/11/2001)...........N3 500

Raw materials (31/12/2001)..........N4 900

Purchase of raw materials...........N56 000

Salary .............................N63 000

Wages...............................N148 000

Factory lighting ...................N3 080

Plant Depreciation..................N2 800

Factory Insurance ..................N2 170

The overhead cost is?

• A N71 050
• B N68 250
• C N67 970
• D N66 080