1200 kgof material were charged to Process 1 at the rate of Rs 2 per kg. The directlabouraccounted for Rs 200 and other department expenses amounted to Rs 7060. The normal loss is 10% of the inputwhere asthe net production was1000 kgs. If the process scrap issaleableat Rs 1 perkg.Calculate:

A) normalcost per unit.

B) Value of normal loss

C) Value of net abnormal loss/abnormal gain