Bonto Co produces a simple product in two processes, process R and process X. The following information relates to process X for period 4.

Work in progress at start of period - nil.

Material transferred from process R during the period - 2,500 kgs valued at $7,145.

Wages paid - 234½ hours at $4 per hour.

Other direct costs allocated - $463.

Normal waste during processing - 5% of process R input. This has a scrap value of 16c per kg.

At the end of period 4 there were 2,100 kgs transferred to finished inventory, and 150 kgs remained in work in progress.

The work in progress is 100% complete so far as materials are concerned, but only 80% of labour costs and 60%

of other direct costs have been incurred.

(a) During the period there was an abnormal of kg

(b) The cost per equivalent unit of each cost element during the period was:

Materials $

Labour $

Other direct costs $