21. Input in a process is 2000 units and normal loss is 10%. If finished output in
process in 1900 units, there is an :
(A) Abnormal loss of 100 units (B) Abnormal gain of 100 units
(C) Normal gain of 100 units
(D) None of these
Answers
opt. A because it's a loss
Answer:
The abnormal gain is 100 units. (OPTION B)
Explanation:
Normal loss is passed off all through the procedure of producing any product. It's a popular loss that is uncontrollable.
When the real output is extra than the same old output because of lesser regular loss, a distinction is taken into consideration as bizarre gain.
Abnormal Gain: If the real manufacturing gadgets are extra than the predicted gadgets after deducting the everyday loss, the distinction between the 2 is called odd gain. It is excluded from the overall value because of which it now no longer affects the value in line with a unit of the product.
CALCULATION:
Input = 2000 units
Normal Loss 10% = 200 units
Standard output = 1800 units
Actual output of = 1900 units
Abnormal gain of = 100 units
therefore, the abnormal gain is 100 units.
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