4,000 units are introduced in a process. Normal loss is 5%. During the process 3,400 units are completed and transferred to next process. 200 units are lost due to an accident (100% complete) and 400 units are not completed yet. If the degree of completion of incomplete units is material 80% and Labour 50%, completed units for material and labour will be: O a. Material 3,920 units and labour 3,800 units O b. Material 3,800 units and labour 3,725 units O c. Material 3,800 units and labour 3,900 units d. Material 3,680 units and labour 3,800 units