1.The chemical process has a normal waste of 10% of the input. During the period, 3,500 litres of the material were input and the actual output was 3,000 litres. Calculate the quantity of abnormal loss or abnormal gain?

a.150 litres abnormal gain

b.150 litres abnormal loss

c.500 litres abnormal loss

d.250 litres abnormal gain

2.Livingston Sdn Bhd uses process costing to account for the production of elastic bands. Direct materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. Beginning inventory consisted of RM14,000 in materials and RM8,000 in conversion costs. April costs were RM72,000 for materials and RM80,000 for conversion costs. During April 8,000 units were completed. Ending in process inventory was 4,000 units (100% complete for materials, 50% for conversion). Calculate the total cost per unit using the weighted average method (to two decimal places).

a.RM15.97

b.RM13.84

c.RM14.00

d.RM14.50