Al Arab Chemicals Company manufactures chemicals. The input for the month of February in a particular process was 4000 kgs. There were no inventories at the beginning or end of the process. Normal loss is 10 percent of input.

If actual output is 3800 kgs. The value of abnormal gain or loss will be?

a-Abnormal loss 200 units

b-Abnormal gain 200 units

c-Abnormal loss 400 units

d-Abnormal gain 400 units