Use the following information to answer the given question
(begin{array}{c|c} & D\ hline text{Purchase of raw materials} & 236,500\ text{Returns of raw materials} & 4,750\ text{Carriage on raw materials} & 44,000\ text{Stock of raw materials at close} & 39,500 \ text{Factory fuel} & 3150,000\ text{Direct wages} & 205,000\ text{Indirect wages} & 31, 250\ text{Factory power} & 105,000\ text{Work-in-progress at start} & 32,500end{array})
The total factory overhead is
(begin{array}{c|c} & D\ hline text{Purchase of raw materials} & 236,500\ text{Returns of raw materials} & 4,750\ text{Carriage on raw materials} & 44,000\ text{Stock of raw materials at close} & 39,500 \ text{Factory fuel} & 3150,000\ text{Direct wages} & 205,000\ text{Indirect wages} & 31, 250\ text{Factory power} & 105,000\ text{Work-in-progress at start} & 32,500end{array})
The total factory overhead is
-
A.
D 318,750 -
B.
D 286,250 -
C.
D 255,000 -
D.
D 236,250