A company operates a continuous process into which 2000 units of material costing OMR 8000 was input in a period. Conversion costs for this period were OMR 9500 and losses, which have a scrap value of OMR 2, are expected at a rate of 10% of input. There was no opening or closing inventories and output for the period was 1850 units.

A. Cost per unit of output:

a-OMR 11.25O b-MR 8.75 c-OMR 9.50 d-OMR 10.25

B. Value of output:

a-OMR 18045.50 b-OMR 18027.25 c-OMR 18035.50 d-OMR 18037.50