Question 18 Points: 0.8 HP Sdn. Bhd. uses process costing to value its output. The following was recorded for the period: Input materials 5,000 units at RM5.10 per unit Direct labor cost 50% of input materials cost Manufacturing overhead cost RM 15,000 Sales commission RM3,000 There were no opening or closing stocks. The company is expected a normal loss for 10% of input valued at RM4 per unit, however, the actual loss was 20% of the input valued. What was the valuation of one unit of output to two decimal places? A. RM13.56 B. RM12.06 C. RM11.39 D. RM12.81