Teaching UP B.Ed (Paper 1 & 2) Mock Test 2025 Accountancy Cost accounting

Input in a process is 3,000 units and normal loss is 10% , if finished output in process is 2,600 units , then: 

1
Abnormal loss of 100 units
2
abnormal gain of 100 units
3
Both 1 and 2
4
none of these
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