Purchase:..Raw materials.................N15,000
Finished goods...........................N11,400
Stock:....(1/7/01)Raw materials..........N2,250
Work-in-progress.........................N1,875
Wages:.....Direct........................N17,100
Indirect.................................N5,400
Stock:.....(30/06/02)Raw materials.......N3,000
Work-in-progress.........................N3,375

What is the cost of manufactured goods?

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