The following information relates to questions below

$

Opening stock of raw material1 500

Purchase of raw material10 000

Lubricant for machines3 000

Rent of Factory space7 000

Production wages2 500

Closing stock of raw material2 300

The Manufacturing overheads will show a final balance of:

Insurance for office workers3 000

a

$20 500

b

$20 800

c

$24 700

d

$21 700