Question

12,000 Kg of a material were input to a process in a period. The normal loss is 10% of input There is no opening or closing work-in-progress. Output in the period was 10,920 Kg. What was the abnormal gain/loss in the period?

A Abnormal gain of 120 Kg
B Abnormal loss of 120 kg
C Abnormal gain of 1,080 Kg
D abnormal loss of 1,080 kg
E None of the above
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