Question: Kimbo LTD accounting records reflect the following inventories: Dec. 31, 2022 Dec. 31, 2021 Sh'000' Sh'000' Raw materials inventory 310,000 260,000 Work in process inventory

Kimbo LTD accounting records reflect the following inventories:

Dec. 31, 2022 Dec. 31, 2021

Sh'000' Sh'000'

Raw materials inventory 310,000 260,000

Work in process inventory 300,000 160,000

Finished goods inventory 190,000 150,000

During 2022, Sh.500,000,000 of raw materials were purchased, direct labour costs amounted to Sh.600,000,000 and manufacturing overhead incurred was Sh.480,000,000.

Required

The total raw materials available for use during 2022 for Kimbo LTD is Sh._____

a.810,000,000

b.760,000,000

c.260,000,000

d.450,000,000

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