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Prime cost Rs 70,000, factory overhead Rs 35,000, opening WIP Rs 12,000, closing WIP Rs 18,000. Factory cost?

ARs 1,17,000
BRs 1,05,000
CRs 99,000
DRs 1,11,000
Answer & Solution
Correct answer: C. Rs 99,000
Factory cost = 70,000 + 35,000 + 12,000 - 18,000 = Rs 99,000.
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