成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
【单选题】A company operates a continuous process into which 7,000 units of material costing $21,000 was input in a period. Conversion costs for this period were $26,250 and losses, which have a scrap value of $2, are expected at a rate of 5% of input. There were no opening or closing inventories and output for the period was 6,000 units.
What was the output valuation?
A. $46,075
B. $46,550
C. $46,980
D. $42,000
【单选题】The following information relates to a company's polishing process for the previous period.
| Output to finished goods | 10,000 units valued at $60,000 |
| Normal loss | 500units |
| Actual loss | 300 units |
All losses have a scrap value of $3 per unit and there was no opening or closing work in progress. What was the value of the input during the period?
A. $58,800
B. $60,300
C. $60,000
D. $61,500
