In April, BFS Limited Used 10,000 Litres of Input Materials

Multiple Choice

In April, BFS Limited used 10,000 litres of input materials in its paint making process. These materials cost £21,600. In addition, the paint making process for the month consumed £14,400 of conversion costs. Normal losses in the paint making process are 4% of input materials. 9,680 litres of paint were produced in April. What is the total cost of finished production of paint in April?

A) £34,848
B) £35,700
C) £36,000
D) £36,300