15. A Chemical is passed through three processes and the output of Process 1 Account is transferred to Process 2 Account. The input units in Process 1 are 58,500 units and the output units are 55,200 units, normal loss is 2% and rest is abnormal loss. You are required to calculate the per unit cost of output units in Process 1 Account, if the total expenses incurred in Process 1 are, 6,87,960.
Options
A` 11.76
B` 12.00
C` 12.20
D` 12.46
COST AND MANAGEMENT ACCOUNTING
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