A company operates a process costing system. The process is expected to lose 10% of input and this can be sold for $0.45 per kg. Inputs for the month were: 2,500 kg at a total cost of Direct Material $4,425 Direct Labour 5,250 for the period there is no opening or closing work-in-progress in the period. Actual output was 2,150 kg. What is the valuation of the output? a. $9,675.00 O b. $9,137.50 O c. $9,055.50 O d. $9,245.00