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Question - The financial accounts (summary data) of a Blunton Ltd, a manufacturing organisation, is shown below:
£
Direct materials - Opening inventory
2,000
Direct materials - Purchases
24,000
Direct materials - Closing inventory
2,400
Direct labour
34,640
Direct expenses
13,760
Indirect production overheads
56,320
Work - in - progress opening inventory
4,480
Work - in - progress closing inventory
4,800
Finished goods opening inventory
7,520
Finished goods closing inventory
8,100
Indirect non - production overheads
64,000
Required - What the total factory cost of production, for Blunton Ltd?
a. £192,000
b. £191,420
c. £127,420
d. £128,000
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