A company makes one product which passes through only one process. The details of the process account are as follows material cost- 20000kg @ GHC1.3/kg, labour cost- GH¢12000, and production...

Extracted text: A company makes one product which passes through only one process. The details of the process account are as follows material cost- 20000kg @ GHC1.3/kg, labour cost- GH¢12000, and production overheads- GHC5700. The actual output from the process is 18800kg with expected normal loss of 5% of input. The value of abnormal loss is O A. GHC437 B. GHC441 OC. GHC460 D. GHC456