Intermediate Process B had no opening stock. 13 500 units of raw material were transferred in at

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Intermediate Process B had no opening stock. 13 500 units of raw material were transferred in at £4.50 per unit. Additional material at £1.25 per unit was added in process. Labour and overheads were £6.25 per completed unit and £2.50 per unit incomplete.

If 11 750 completed units were transferred out, what was the closing stock in process B?

A £77 625.00 B £14437.50 C £141000.00 D £21000.00

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