A company makes a product, which passes through a single process.

Details of the process for the last period are as follows.

Materials 5,000 kg at 50c per kg Labour $700 Production overheads 200% of labour Normal losses are 10% of input in the process, and without further processing any losses can be sold as scrap for 20c per kg.

The output for the period was 4,200 kg from the process.

There was no work in progress at the beginning or end of the period.

The value of the abnormal loss for the period is $