A manufacturing business supplied the following figures. prime cost: $236\,000$, factory overheads: $42\,000$, opening work in progress: $8\,000$, closing work in progress: $6\,000$. What amount of factory cost of production was transferred to the income statement?
- A$234\,000
- B$238\,000
- C$276\,000
- D$280\,000