Use the information to answer the given question.
(begin{array}{c|c} & D\ hline text{Opening stock: raw materials} & 10,000\ text{work-in-progress} & 16,000\ text{Purchases of raw materials} & 95,000\ text{Direct labour wages paid} & 13,500\ text{Royalties paid} & 6,200\ text{Accrued wages} & 2,800\ text{Closing stock: raw materials} & 7,500\ text{work in progress} & 8,500\ text{Manufacturing overhead} & 10,000end{array})
Cost of goods manufactured is
(begin{array}{c|c} & D\ hline text{Opening stock: raw materials} & 10,000\ text{work-in-progress} & 16,000\ text{Purchases of raw materials} & 95,000\ text{Direct labour wages paid} & 13,500\ text{Royalties paid} & 6,200\ text{Accrued wages} & 2,800\ text{Closing stock: raw materials} & 7,500\ text{work in progress} & 8,500\ text{Manufacturing overhead} & 10,000end{array})
Cost of goods manufactured is
-
A.
D138,000 -
B.
D131,800 -
C.
D130,500 -
D.
D123,500