Use the information below to answer questions .

Stock of material 1/1..............N10 000
Purchase of raw material...........N160 000
Manufacturing wages................N420 000
Royalties..........................N3 000
Stock of raw materials 31/12.......N14 000

What is the cost of raw materials consumed?

• A.N173 000
• B.N170 000
• C.N160 000
• D.N156 000
• E.