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Process B had no opening stock

Accounting

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Process B had no opening stock. 13 500 units of raw material were transferred in at R4.50 per unit. Additional matenal at R1.25 per unit was added to the process. Labour and overheads were R6.25 per completed unit and R2.50 per uncompleted unit. 11 11 750 completed units were transferred out, what was the closing stock in process B? A R17 625 B. R14 437 C. R141 000 D. R21 000