Vejar Inc., a local company, produces a small standard component in a process operation. There is a quality control check at the end of processing, and items which fail this check are sold off as scrap for $1.80 per unit. The expected rate of rejection is 10%. Normal loss is not given any cost, except that whatever scrap value it has is credited to the process account. The cost of abnormal loss, net of scrap value, is written off to the profit and loss account. Data for July, 2019 are as follows:

No work in process at the beginning of the month Materials input 1,000 units Conversion cost Output to finished goods 800 units 5,100 3,000