Opening stock of raw material of a manufacturing concern is Rs. 10,000. Purchase during the year is Rs 2, 00,000, wages Rs. 50,000, carriage Rs. 5,000, factory overheads Rs. 1, 25,000 and closing stock of raw material is Rs. 15,000. Amount to be transferred is

The amount transferred to Cost of Goods Manufactured Account is calculated as: Opening Stock (Rs. 10,000) + Purchases (Rs. 2,00,000) + Direct Wages (Rs. 50,000) + Carriage (Rs. 5,000) + Factory Overheads (Rs. 1,25,000) - Closing Stock (Rs. 15,000) = Rs. 3,75,000. This represents the total manufacturing cost for the period. Options B and C are incorrect because this amount goes to manufacturing cost, not directly to cost of goods sold.