The following data refers to a process: Material input from previous process: 6,000 litres at a cost of 7,800 Conversion costs: Labour - 1,200 Overheads - 3,648 Normal losses are 10% of input which may be scrapped for 0.65 per litre. What is the cost per unit of the process? a) 2.04 per litre b) 2,34 per litre c) 2.27 per litre d) 2.11 per litre