Peria Enterprise operates a process costing system. The process is expected to lose 25% of input and this can be sold for RM8 per kg. Inputs for the month were: Direct materials 3,500kg at a total cost of RM52,500 Direct labour RM9,625 for the period There is no opening or closing work in progress in the period. Actual output was 2,800kg. What is the valuation of the output? a. RM49,700 b. RM44,100 c. RM56,525 d. RM58,800 Peria Enterprise operates a process costing system. The process is expected to lose 25% of input and this can be sold for RM8 per kg. Inputs for the month were: Direct materials 3,500kg at a total cost of RM52,500 Direct labour RM9,625 for the period There is no opening or closing work in progress in the period. Actual output was 2,800kg. What is the valuation of the output? a. RM49,700 b. RM44,100 c. RM56,525 d. RM58,800