the following information is available for a production process for the last period :
materials input 200kg at $4 per kg
labour input 100 hours at $15 per hour
Department overhead $1000
Transfer to finished goods 150 kg
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 the total cost of completed units?
A. $22
B. $20.48
C. $19.59
D.$18.33
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Process Costing:
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