Accounting 0452 · IGCSE · Manufacturing accounts

Manufacturing accounts — practice question

These figures refer to a manufacturing business for the year ended 30 September 2025: [table shown with prime cost $355000, factory overheads $114850, total production cost of finished goods $475000, inventory of raw materials at 30 September 2025 $4200, inventory of finished products at 30 September 2025 $1100]. Work in progress at 30 September 2024 stood at $9990. What was the business's total inventory at 30 September 2025?

  • A$4840
  • B$5150
  • C$5300
  • D$10140

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