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A process operates with a normal loss of 5% of input. All losses have a realisable value of $38 per litre. Last month 10,000 litres were input to the process and good production was 9,200 litres. Process costs arising last month were $456,000. There was no work-in-progress. What was the credit entry in the process account for abnormal loss last month? A. 13,800 B. 11,400 C. 13,440 D. 14,400 |