What is the value of the output from the process in the month?


Refer to the exhibit.

T operates a process costing system. Data is available for Process A for the month of July.

Inputs for the month:

Normal losses are 15% of input and can be sold for $6 per kg. Actual output was 2,600 kg.

There is no opening or closing work in progress for the period.

What is the value of the output from the process in the month?
A . $49,291
B . $46,538
C . $43,784
D . $45,120

Answer: C

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