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

Determine the accumulated fund value?

A.

N9,360

B.

N6,320

C.

N4,200

D.

N3,000

Correct answer is D

No explanation has been provided for this answer.