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Use the information to answer the given question.

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Use the information to answer the given question.


DOpening stock: raw materials10,000work-in-progress16,000Purchases of raw materials95,000Direct labour wages paid13,500Royalties paid6,200Accrued wages2,800Closing stock: raw materials7,500work in progress8,500Manufacturing overhead10,000


Prime cost is

A.

D120,500

B.

D117,700

C.

D114,900

D.

D114,300

Correct answer is B

No explanation has been provided for this answer.