Caleb Ltd produces one product. The company inputs 3,000 units of material into the process valued at N$20/ unit. Total conversion cost of the process amount to N$150,000, with 60% allocated to labour cost. The company expects to lose 6% of inputs from the process and sells all damaged units at N$25/unit. Caleb produced 2,700 units of finished goods Calculate the value of profit/ Loss made from the sale of abnormal loss