Factory cost requires prime cost value, which is missing

Steps:

• Identify key components: factory cost of production = prime cost + factory overheads + opening WIP - closing WIP.
• Note given values: factory overheads = $236,000; opening WIP =$8,000; closing WIP = $6,000.
• Recognize prime cost lacks a numerical value in the provided information.
• Conclude calculation impossible without prime cost.

Not enough information.

Why D is correct:

• Cannot verify; prime cost value omitted, preventing formula application.

Why the others are wrong:

• A: Ignores overheads and WIP adjustments entirely.
• B: Adds net WIP change ($2,000) to overheads but excludes prime cost.
• C: Unclear derivation; does not align with standard formula without prime cost.

Final answer: Not enough information.