JAMB - Accounts Principles Of Accounts (2004 - No. 22)

Use the information below to answer questions 26 and 27.

Materials consumed...................N16,600
Direct cost..........................N5,400
Factory rent.........................N2,300
Factory lighting.....................N1,200

Cost of production to be transferred at cost plus 20% mark-up.
The gross profit on manufacture is?
N6,120
N6,100
N5,100
N5,000

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