The company uses process costing to measure its output. The following were recorded for the period: Input materials 2,000 units at RM4.00 per unit, conversion costs RM12,250, normal loss 5% of input valued at RM2 per unit, the actual loss of 150 units. There was no opening or closing inventories. Compute the cost per unit of output to two decimal places? Show detailed calculations. a. RM10.66 b. RM10.55 c. RM10.13 d. RM10.03