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A company uses process costing to value its output and all materials are input at the start of the process. The following information relates to

A company uses process costing to value its output and all materials are input at the start of the process. The following information relates to the process for one month: Input: 3000 units Opening stock: 400 units; Losses: 10% of input is expected to be lost; Closing stock: 200 units. The normal loss inspection point is at the end of the process. How many units were output from the process if actual losses were 400 units?

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