Muttis Brewery brews a special cider, BU Cider. This cider passes through three processes. The following information has been recorded on their cost card for December 2019 for process one as follows Materials 10,400 (800 Litres at 13 per Litre) Labour 2,675 Production overhead 3,745 Total Cost 16,820 Normal loss 5% of materials quantity Scrap value of all losses 2.50/litre Actual output 725 Litres There was no work-in-progress at the start or end of the period Calculate the cost per unit (CPU) of output A/