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 3550 kgs. The value of abnormal gain or loss will be?

a-Abnormal loss 50 units

b-Abnormal gain 50 units

c-Abnormal loss 300 units

d-Abnormal gain 300 units