The cost of raw materials consumed is determined in the Manufacturing Account as

The cost of raw materials consumed is the amount of money spent on the raw materials used to produce goods during a particular accounting period. This cost is recorded in the Manufacturing Account, which is used to calculate the total cost of goods manufactured. To calculate the cost of raw materials consumed, we need to know the following: - The opening inventory of raw materials (i.e., the value of raw materials on hand at the beginning of the period) - The purchases of raw materials made during the period - The closing inventory of raw materials (i.e., the value of raw materials on hand at the end of the period) The cost of raw materials consumed is calculated as follows: Opening inventory of raw materials + Purchases of raw materials during the period - Closing inventory of raw materials = Cost of raw materials consumed Therefore, the correct answer is A, opening stock plus purchases less closing stock.