In a manufacturing company, prime costs is the total of
A . Purchases of raw materials + opening inventories of raw materials – closing inventories of raw materials + direct wages + direct expenses + production overheads
B . Purchases of raw materials + direct wages + direct expenses + production overheads
C . Purchases of raw materials – opening inventories of raw materials + closing inventories
of raw materials + direct wages + direct expenses
D . Purchases of raw materials + opening inventories of raw materials – closing inventories of raw materials + direct wages + direct expenses
Answer: D