A Company operates several production processes involving the mixing of ingredients to produce bulk animal feed. One such product is mixed in two separate process operations The information below is of the costs incurred in, and output from Process 2 during the period just completed. The equipment is cleaned at the end of each period; hence there were no units in process at the beginning of the period. The following additional information is available for Process 2 (i) Transfer from Process 1: 112,000 kilos valued at $17.85 per kil