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 What will be the total cost of all losses to be presented in the process account