Post Utme Ims U 2021 Accounting Question 14

A company uses a job costing system to account for its manufacturing costs. The company has two departments: Cutting and Assembly. The Cutting department has a balance of ₦120,000 in its Work-in-Progress (WIP) account at the end of the period. The Assembly department has a balance of ₦150,000 in its WIP account at the end of the period. If the company's total manufacturing costs for the period were ₦500,000, what is the amount of the company's total manufacturing costs that were incurred in the Cutting department?