The following costs relate to a process, the expected input and output of which is 10,000 units.

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The following costs relate to a process, the expected input and output of which is 10,000 units. Material costs 238,459 Labour costs 104,647 Assuming the above costs relate to units which are 100% complete, what is the cost per equivalent unit? OA. 23.85 OB 34.31 OC. 10.46 OD. None of the above Assuming the same costs as above, what is the cost per equivalent unit if 3% of the input is normally lost? Complete the inputs below. Please round to two decimals. units = [