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单项选择题

Perth operates a process costing system. The process is expected to lose 25% of input and this can be sold for 52,500 .Direct labour, $9,625 for the period. There is no opening or closing work in progress in the period. Actual output was 2,800 kg. What is the valuation of the output?

A.$44,100
B.$49,700
C.$58,800
D.$56,525
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