Normal Loss and Abnormal Loss
1. From an input of 1 000 units, actual output was 850 units. Normal waste is 10% of input which
has no value. Input cost was RM9,000. What was the normal cost per unit and the cost of
abnormal waste?
Show the process account and abnormal loss account.

2. As above, but all scrap was sold for RM1.80 per unit. Show the process account and abnormal
loss account
3. From an input of 3,000 units, actual output was 2,600 units. Normal scrap is 10% of input and
sold for cash at RM2.10 per unit. Input cost was RM9,000. Show the process account and
abnormal loss account.