# | |
Stock 1/1/09: Raw materials |
2000 |
Work-in-progress |
5000 |
Stock 31/12/09: Raw materials |
500 |
Work-in-progress |
4000 |
Raw materials purchased |
18000 |
Direct labour |
7500 |
Direct expenses |
3000 |
Factory expenses |
10000 |
The raw materials available for production is ___
The correct answer is: D
Explanation
Raw materials available: Opening Stock + Raw materials purchased Raw materials available: #20,000+ #18,000
Raw materials available: #38,000