Caleb Ltd uses a process costing system. During the month they put 320 units of total production at a cost of N$13 840. The company has estimated that the normal loss would be 5% with a scrap value of N$10 per unit. The amount to be transferred to finished goods account is. Select one: a. None of all b. N$13 200 c. N$13 500 d. N$13 680 e. N$13 840