A product is manufactured by passing materials through two processes. Production costs for 2021 January are as follows: Process A Process B Direct materials 4 000 kg @ $3.00 per kg 1 500 kg @ $2.50 per kg Direct labour $2 000 $1 500 Overheads 100% of direct labour cost 125% of direct labour cost There is no beginning or ending work in progress inventory. Normal losses: Process A 10% Process B 5% Scrapped values: Process A $1.75 per kg Process B $2.50 per kg Output for 2021 January was: Process A 3 500 kg Process B 5 050 kg