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

What is the cost of goods manufactured?

• A.N117 000
• B.N104 000
• C.N97 000
• D.N93 000
• E.