The incomplete process account relating to period $4$ for a company which manufactures paper is shown below: Process account$\_$Units$\_\_$Khs$.\_\_$Units$\_\_$Khs$.\_$ Material$4,00016,000$Finished goods$2,750$ Labour $8,125$Normal loss$400700$ Production overhead $3,498$Work in progress$700$ There was no opening work in process $($WIP$).$ Closing WIP, consisting of $700$ units, was complete as shown: Material $100\%$Labour $50\%$Production overhead $40\%$ Losses are recognised at the end of the production process and are sold for Khs$\mathrm{.}1\mathrm{.}75$ per unit. The total value of the units transferred to finished goods was

Question $32$Select one:

a$.$

Khs$\mathrm{.}22,656\mathrm{.}50$

b$.$

Khs$\mathrm{.}21,587\mathrm{.}50$

c$.$

Khs$\mathrm{.}22,122\mathrm{.}50$

d$.$

Khs$\mathrm{.}21,052\mathrm{.}50$