In Process A, 1500 units were introduced at a cost of OMR 30,000, the other expenditure incurred in the process were material OMR 15,000 and wages OMR 5000. The Normal loss is 10% during production and possess a scrap value of OMR 4 each. The output of process A was 1300 units.

A. Value of abnormal loss is:

a-OMR 2050 b-OMR 1850 c-OMR 1830 d-OMR 2040

B. Output Value of Process A:

a-OMR 47180 b-OMR 47570 c-OMR 48560 d-OMR 48230