The Sunshine is a manufacturer of a household air freshener. The following data is available for 2021 Prime Costs 500,000 Factory Overheads 300,000 Opening stock WIP 95,000 Closing Stock WIP 55,000 Factory Assets 850,000 Closing Stock of Raw Material 135,000 Closing Stock of Finished Goods 220,000 Debtors 60,000 Loan 450,000 Capital 800,000 The goods produced are usually marked up by 10% in the factory. How much is to be shown as the cost of production for the year? $84,000 $92,000 $840,000 $924,000