A company uses process costing to value its output. The following was recorded for the period:
| Input materials | 2000 units at £4.50 per unit |
| Conversion costs | £13 340 |
| Normal loss | 5% of input valued at £3 per unit |
| Actual loss | 150 units |
There were no opening or closing stocks:
What was the valuation of one unit of output to one decimal place?
A £11.8
B£11.6
C £11.2
D £11.0
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