Process Costing Question

Scenario:A company processes slurge through two consecutive processes .During period 12 there was no opening or closing work in progress in either process.
Other data for period 12 were as follows:
Input to process 1 is 2000 kilograms,material cost $5000
Normal loss in process 1 is 5% of input
Output to process 2 is 1850 kilograms
Labour and overhead costs(conversion costs) in process 1 is $4500
Added materials in process 2 cost is 1567
Normal loss in process 2 is 2% of input from process 1
Output of finished slurge is 1840 kilograms
Labour and overhead costs(conversion) in process 2 is $5500
Question:If weight of output is used as the basis of inventory valuation,then the cost value of the closing inventory for product Y would be:
A)$135
B)$235
C)$143
D)$243
The correct answer is D but i don,t know how?