Cost of raw materials consumed 300,600
Carriage inwards 6,700
Returns of raw materials 10,800
Closing stock of raw materials 100,250
Manufacturing wages 27,000
Lighting, power, insurance and rent 
relation to the factory are 
apportioned 1/3,2/5, 1/6 and 17
with totals N30,000; N75,000; N36,000 and N56,000 respectively.

What is the cost of the opening raw materials?

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