Question

A company transfers semi-finished goods from Process 1 to Process 2. Normal loss in Process 1 is 10%. If 10,000 units are input and 8,800 units are transferred, what is the abnormal loss/gain?

A 200 units abnormal gain
B 1,200 units abnormal loss
C 1,000 units abnormal loss
D 200 units abnormal loss
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