Use the following information to answer the given question \(\begin{array}{c|c} & D\\ \hline \text{Purchase of raw materials} & 236,500\\ \text{Returns of r...

The value of raw materials used in production can be calculated by subtracting the closing stock of raw materials from the total cost of raw materials purchased, after adjusting for returns and adding the cost of carriage on raw materials. The calculation can be done as follows: Total cost of raw materials purchased = D236,500 Less: Returns of raw materials = D4,750 Add: Carriage on raw materials = D44,000 Net cost of raw materials purchased = D275,750 Less: Closing stock of raw materials = D39,500 Value of raw materials used = D236,250 Therefore, the value of raw materials used is D236,250. The correct option is: - D 236,250