Riana Manufacturing Limited operates a process costing system that incurs a normal loss of 10%. The company budgeted an output of 4 500 litres for the month of December 2020. The closing inventory in November 2020 of material is 600 litres and is expected to increase by 20% by the end of the December 2020. The material usage budget is: a. 4 500 litres b. 5 000 litres c. None of all d. 5 120 litres e. 5 133 litres