Well Done Sdn. Bhd. makes a product that has to pass through two manufacturing processes, I and II. All the materials is input at the start of Process I. No losses occur in Process I but there is a normal loss in Process II equals to 7% of the input into that process. Losses have no realisable value. Process I is operated only in the first part of every month followed by Process II in the second part of the month. All completed production from Process I is transferred into Process II in the same month. There is no Work In Process (WIP) in Process II. Information for last November for each process is as follows: Process I Opening WIP 200 units (40% complete for conversion costs) valued in total at RM16,500 Input into the process 1,900 units with a material cost of RM133,000 Conversion costs incurred RM93,500 Closing WIP 50% complete for conversion costs Process II Transfer from Process I 1,800 units Conversion costs incurred RM78,450 Completed units 1,660 units Calculate the value of abnormal loss of the Process II. a. RM3,075 b. RM3,906 c. RM2,860 d. RM4,200