Use the information below to answer question
PQ Manufacturing Company
Raw materials (1/11/2001)...........N3 500
Raw materials (31/12/2001)..........N4 900
Purchase of raw materials...........N56 000
Salary .............................N63,000
Wages............................N148,000
Factory lighting .................N3,080
Plant Depreciation..............N2,800
Factory Insurance ..............N2,170
The overhead cost is?
N71,050
N68,250
N67,970
N66,080
Correct answer is A
No explanation has been provided for this answer.