Use the information below to answer questions 26 and 27.

Materials consumed...................N16,600

Direct cost..........................N5,400

Factory rent.........................N2,300

Factory lighting.....................N1,200

Cost of production to be transferred at cost plus 20% mark-up.

The gross profit on manufacture is?

• A N6,120
• B N6,100
• C N5,100
• D N5,000