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The normal loss of production process A is 10%. The scrapped units are sold at $4.5 each. The details of process A are as

The normal loss of production process A is 10%. The scrapped units are sold at $4.5 each. The details of process A are as follows: 1) input material= 9,000 units (Cost = $28,350) 2) Trf to other depts. B= 8,000 units 3) Conversion cost = $16,200 Calculate the per-unit cost of a completed unit?

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