In a machining process the normal spoilage rate is expected to be 2% of input. Spoiled units are sold for K0.53. In a period 5,000 units were input at a cost of K2 each. The total output of good units was 4,750. How much will be written off to the profit and loss account in respect of the abnormal spoilage? K225.00 K304.50 K375.00 K507.50