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.