A compary paeses a raw manerial through two processes to make a single product. Actual duts for March 2023 is as follows: Process I Material input: 3,000 units at $2.00 per unit Conversion costs: $5.400 Output to Process 2: 2,650 units. Process 2 Conversion costs: $7.068 Finished product: 2,300 units. There is no opening or closing work-in-progress in either process. Rejects are expected as follows: Normal rejects Scrap value of reject units Process I 5% of input $1.52 per unit