पिछली अवधि के लिए एक उत्पादन प्रक्रिया के लिए निम्नलिखित जानकारी उपलब्ध है: - सामग्री इनपुट: 200 kg - तैयार माल में स्थानांतरण: 190 kg - सामान्य हानि: इनपुट का 15% पिछली अवधि में असामान्य हानि (abnormal loss) या लाभ (abnormal gain) की कितनी इकाइयाँ उत्पन्न हुई हैं?

The following data relates to four products J, C, S and W produced from a joint process: ProductQuantity produced (kg)Sales price at split-off (/kg) Furtherprocessingcosts Salespriceafterfurtherprocessing(/kg)Product E502.70$10 plus $1.00 per kg4.20Product K1002.00$0.70 per kg2.25Product S751.80$0.20 per kg2.05Product W1303.50$50 plus 0.25 per kg 4.00 Common costs prior to the split-off point are $710, which are apportioned based on production volumes. Which two of the products should be processed further?

A company uses process costing. The normal loss is 5% of input. In the last period, 1,000 kg of materials were input and 920 kg of good output were produced. What is the amount of abnormal loss or gain?