Question

Input in a process is 4000 units and normal loss is 20%. When finished output in the process is only 3,240 units, there is an
1. Abnormal loss of 40 units
2. Abnormal gain of 40 units
3. Neither abnormal loss nor gain
4. Abnormal loss of 60 units​

Answer 1

Answer:

option: 2

Explanation:

4000×20÷100=800(normal loss)

4000-3240=760

so,800-760=40 which is gain

Answer 2

When the finished output is 3,240 in the process, there is an abnormal gain of 40 units. (Option 2)

Given:

Input in a process= 4,000 units

Normal loss=20%

Finished output= 3,240 units

To find:

Abnormal loss or gain

Solution:

We can find the abnormal gain/ loss in a few steps-

We know that the normal loss is 20% of the input in a process.

Normal loss= 20% of 4,000

=20×4000/100

= 800 units

The finished output should be the difference between input and normal loss.

= 4,000-800

=3,200 units

Actual finished output= 3,240 units

Since the actual output is greater than the required output, there is an abnormal gain.

Abnormal gain= Actual output - required output

= 3,240-3,200

= 40 units

Therefore, there is an abnormal gain of 40 units.