In process A, 1000 units of raw materials were introduced at a cost of OMR 15,000. Direct wages amounted to OMR 7.500 and manufacturing overheads to OMR 5,000. 10% of the units introduced are normally lost in the course of manufacture and these are sold @ OMR 5 per unit. The actual output of the process was 840 units. Prepare Process A Account and find the followings: 1. What is the Cost per unit of output? OMR 30.00 OMR 23.125 OMR 20.00 OMR 33.125 What is the value Abnormal Gain / Loss./ ABNORMAL LOSS OMR 1800 ABNORMAL GAIN OMR 1800 ABNORMAL LOSS OMR 500 ABNORMAL GAIN OMR 500