The following information is provided for amusa company limited , a manufacturer

Prime cost N999,000

Manufacturing overhead N132,000

Closing work in progress N75,000

values of finished goods transferred to the

trading account N1,116,000

If including in the manufacturing overhead were rents of N5,000 paid in advance, what is the opening work in progress for the period?

• A.N85,000
• B.N80,000
• C.N70,000
• D.N65,000
• E.