Cost of raw materials available------ 32,000
Manufacturing wages -----10,000
Factory expenses-----5,000
Royalty-------3,000
Factory rent ------2,000
Depreciation of plant and machinery---- 5,000
closing stock of raw materials-------- 3,000
Factory overhead cost is
$25,000
$415,000
$12,000
$7,000
Correct answer is C
No explanation has been provided for this answer.