Given

\(\begin{array}{c|c}
\text{Opening stock} & 50,000 \\
\hline
\text{Purchases} & 200,000 \\
\hline
\text{Sales} & 350,000 \\
\hline
\text{Closing stock} & 80,000 \\
\end{array}\)

What is the cost of good sold?

A.

N200,000

B.

N190,000

C.

N170,000

D.

N175,000

Correct answer is C

The cost of goods sold is calculated through the formula below

opening stock + purchases – closing stock.
If we go by the formula above it is
N50,000 + N 200,000 - N80,000 = N170,000.