*/*_A process costing system for J Co used an input of 3,500Kg of materials at Rs20 per Kg and labour hours of 2,750 at Rs 25 per hour. Normal loss is 20% and losses can be sold at a scrap value of Rs5 per Kg. Output was 2,950 Kg. What is the value of the output??

• A. Rs 142,485
• B. Rs 146,183
• C. Rs 149,746
• D. Rs 152,986