Management accounting process costing with normal lossess.

many thanks for the free lectures.
going back in example one where it says during march the following costs has been incurred
material 1000 kg=12000
labour = 7000
overheads = 8000
a normal loss of 10% is expected calculate the cost per unit and prepare a process account.

I ended up with a different route however the final figure looks the same I was not quiet sure whether this route is correct or not can you please help.

my calculation is.
materials 12000
labour 7000
overheads 8000
———-
27000*10% loss 2700= giving a final figure of 24300
cost per unit is 24300/900 good units =27 per unit.

costings.
materials(1000) =12000 Expected loss 100*27= 2700
labour = 7000 output 900*27=24300
Overheads=8000
——– ——
1000kg 27000 1000kg = 27000