Process costing

Input materials(500 litres) $3000
Labour and overhead $2670

Normal output is expected to be 9 litres for every 10 litres inout

Actual output was 460 litres

What is the cost per unit of finished output( to 2 d.p)

Sir why isnt there a scrap value in this question when we try to calculate avg cost/unit

Because in the theory to calculate avg cost/unit we
add all the (input cost+ conversion cost-normal loss(valued at scrap))/input units -normal loss

Sir I got all the figures correctly but im confused to why we don’t deduct the scrap value of normal loss as the numerator

And why they haven’t mentioned scrap value at all?????

The question has deducted the normal loss units in the denominator, doesn’t that mean that we have to deduct the numerator(normal los at scrap value)???