what was the profit in the cost account 610016

The profits shown in the financial accounts was £158 500 but the cost accounts showed a different figure. The following stock valuations were used:

Stock valuations

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Cost accounts

Financial accounts

(£)

(£)

Opening stock

35 260

41 735

Closing stock

68 490

57 336

What was the profit in the cost account?

A £163 179

B £140 871

C £176 129

D £153 821

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