The Following Amounts Were Selected from the Production Report of Chandon

Multiple Choice

The following amounts were selected from the production report of Chandon Corporation: $\begin{array}{lr}\text { Actual units in production } & 42,000 \\\text { Equivalent units (materials) } & 42,000 \\\text { Equivalent units (conversion) } & 39,000 \\\text { Cost per equivalent unit (materials) } & £ 1.10 \\\text { Cost per equivalent unit (conversion) } & £ 0.90\end{array}$ Chandon uses the weighted average method in preparing its production reports. Chandon's total production cost to be accounted for must have been

A) $£ 81,300$ .
B) $£ 84,000$ .
C) $£ 89,100$ .
D) $£ 72,900$ .