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    Question

    Input 20,000 units; normal loss 10% with scrap value

    ₹3/unit; actual output 18,300 units. Determine abnormal gain/loss units.
    A Abnormal loss 700 Correct Answer Incorrect Answer
    B Abnormal gain 300 Correct Answer Incorrect Answer
    C Abnormal loss 500 Correct Answer Incorrect Answer
    D Abnormal gain 500 Correct Answer Incorrect Answer
    E No abnormal Correct Answer Incorrect Answer

    Solution

    Normal output = 18,000; actual 18,300 → abnormal gain = 300

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