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 company consumed raw materials worth?

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