The following amounts were selected from the production report of Chandelier Limited: Actual units in production 42 000 Equivalent units (materials) 42 000 Equivalent units (conversion cost) 39 000 Cost per equivalent unit (materials) R1.10 Cost per equivalent unit (conversion cost) R0.90

Chandelier Limited uses the weighted average method in preparing its production reports. Chandelier Limited's total production cost to be accounted for is: (2) a. R81 300 b. R84 000 c. R89 100 d. R72 900