The following information is available for a production process for the last period :
Material input 200kg at $4 per kg Labour input 100 hours at $15 per hour Department overhaed $1,000 Transfer to finished goods 150kg
Normal loss is 10% of input. Losses are identified when the process is 50% complete. There is no opening or closing work-in-progress. What is th total cost of a completed unit ?
A $22.00 B $ 20.48 C $ 19.59 D $18.33
The answer is C,please give an advice how to calculated it.