Given:

Stock at start:

Raw materials................N57 000

Work-in-progress.............N42 000

Finished goods...............N71 000

Purchase of raw materials amount to N81 000, direct labour is N38 000 and factory overhead N29 000.

Calculate the prime cost?

• A N176 000
• B N170 000
• C N167 000
• D N156 000