Charlton Co manufactures a product in a single process operation. Normal loss is 10% of input. Loss occurs at the end of the process. Data for June are as follows. Opening and closing inventories of work in progress Nil Cost of input materials (3,300 units) 30,000 Output to finished goods 2,750 units The full cost of finished output in June was:
A、81,000 
C、89,100