Use the information below to answer questions

Direct labour...................N50 000

Beginning work-in-progress......N4 000

Raw materials used..............N18 000

Indirect labour.................N4 000

Ending finished goods...........N16 000

Ending work-in-progress.........N9 000

Factory supplies used...........N7 000

Selling expenses................N25 000

Beginning finished goods........N21 000

Other factory overheads.........N19 000

Calculate the prime cost?

• A N50 000
• B N68 000
• C N70 000
• D N75 000