Paper 2 · Manufacturing accounts

S. Samanyika Toy Products' Manufacturing Account for the year ended 31 December 2009 arrived at a prime cost of $93 600, total factory overheads of$99 800 (after adding indirect expenses), and a figure of $103 800 after adding opening work in progress. What was the total cost of production, after also deducting the closing work in progress of$11 500?

Derived from ZIMSEC Principles of Accounts 7112/2 Paper 2, June 2014, Q3