In September, STF Limited Used 4,000 Litres of Material in Its

Multiple Choice

In September, STF Limited used 4,000 litres of material in its production of high strength sealant. Normal losses are 10% of input materials. All losses can be sold for £0.72 per litre. Materials for the month cost £34,560 while conversion costs were £16,128. 3,600 litres of high strength sealant were produced during September. What is the per litre cost of the finished production of high strength sealant in September?

A) £12.60
B) £14.00
C) £14.08
D) £14.16