In a manufacturing company Process B, 200 units of a commodity were transferred from Process A at a cost of OMR 4,000. The labor and overhead expenses amounted to OMR 700. 5 percent of the units entered are normally lost and sold @ OMR 10 per unit. The output of the process was 170 units.

1. Output value of Process B will be:

a-OMR 4226

b-OMR 4336

c-OMR 4446

d-OMR 4116

2-

Abnormal Loss or Gain of the Process B will be:

a-Abnormal gain OMR 484

b-Abnormal loss OMR 484

c-Abnormal loss OMR 700

d-Abnormal gain OMR 700