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| A company produces a single product that passes through two processes. The details for process 1 are as follows： Materials 20,000 kg at $2.50 per kg Direct labour $15,000 Production overheads - 150% of direct labour Normal losses are 15% of input in process 1 and without further processing any losses can be sold as scrap for $1 per kg. The output for the period was 18,500 kg from process 1. There was no work-in-progress at the beginning or end of the period. What is the value (to the nearest $) of the abnormal loss/gain for the period for process 1?(2 marks) A $6,104 B $6,563 C $7,257 D $7,455 |