Squaretree Ltd’s Choc-o-crunch production line has three processes: baking, chocolate covering and wrapping. In June, 500,000 Choc-o-crunches were produced. Details of each process’s costs for that month are as follows:

Baking Chocolate covering £ Wrapping £

Direct materials 20,000 16,000 8,000 Direct labour 4,500 5,180 1,600 Production overhead 2,500 2,620 2,600 Abnormal loss – 3,000 –

Calculate the cost of one Choc-o-crunch.