A company operates a process costing system. The process is expected to lose 10% of input and this can be sold for $0.45 per kg.

Inputs for the month were:

Direct Material	2,500 kg at a total cost of $4,425
Direct Labour	5,250 for the period

there is no opening or closing work-in-progress in the period. Actual output was 2,150 kg. What is the valuation of the output?

a.

$9,675.00

b.

$9,245.00

c.

$9,055.50

d.

$9,137.50