Final answer:
The correct formula for calculating cost per unit after normal loss and scrap value is not provided but can be logically inferred by adjusting total cost for normal loss and revenue from scrap, and dividing by net units produced. The principles include considering total cost versus revenue, price versus average cost, and marginal costs to determine profitability.
Step-by-step explanation:
The correct formula to calculate the cost per unit of CPU after accounting for normal loss and scrap value is not explicitly provided in the provided materials. However, when looking at similar calculations for average total cost and profit, we typically adjust for factors such as normal losses and any revenue from scrap value. Therefore, a logical approach would be to subtract the value of the normal loss from the total cost, and then add the scrap value back in if it can be realized. Finally, we divide by the total units produced minus the units lost as normal loss to get an accurate cost per unit.
To integrate the scenarios from the given examples:In applying these principles, one might lean towards option A or B from the given choices as they make adjustments for normal loss and scrap value. Without specific details regarding the scenario, it is not possible to definitively select either option A or B as the correct formula for calculating CPU after normal loss with scrap value.