A new subsidiary company ABC Limited was established for the manufacture and sales of computers. The project provides for the manufacture and sales of N20,000 computers per month, the unit standard cost of N(1,200) to be made up as follows: Direct materials N500

The question provided is incomplete. However, based on the visible information, we can calculate the total direct materials cost for the month. We will assume that "N20,000 computers per month" refers to $20,000$ units of computers per month.

Step 1: Identify the given information. • Number of units to be manufactured and sold per month = $20,000$ units • Direct materials cost per unit = $\text{N}500$

Step 2: Calculate the total direct materials cost for the month. Total direct materials cost = Number of units $\times$ Direct materials cost per unit $Total direct materials cost = 20,000 units \times N500/unit$ $Total direct materials cost = N10,000,000$

The total direct materials cost for the month is $\boxed{N10,000,000}$.