निम्नलिखित में से कौन सा उद्योग प्रक्रिया लागत निर्धारण (Process Costing) का उपयोग नहीं करता है?

Information relating to two processes (F and G) is as follows: Process F: Normal loss = 8% of input; Input = 65,000 litres; Output = 58,900 litres. Process G: Normal loss = 5% of input; Input = 37,500 litres; Output = 35,700 litres. For each process, determine whether there was an abnormal loss or an abnormal gain.

A product passes through Process A. The following information is available: Input units: 5,000 units Total cost: ₹2,50,000 Normal loss: 10% of input Scrap value of normal loss: ₹10 per unit Actual output: 4,000 units What is the value of abnormal loss?