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B3.2- 1.1000 units of material were input to the process at a cost of $5000 and conversion costs of $4100 were incurred. The normal loss was 10% of input. The output was 800 units. The scrap value was $1 per unit.
What was the value of normal loss? A. $100 B. $110 C. $120 D. $130 |
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