Our company usesprocess costing to value its output and all materials are input at the start of the process. The following information related to the process for 1 month:

Input: 3000 units

opening stock: 400 units

losses:10% of input expected to be lost

closing stock: 200 units

How many good units were output from process effectual losses were 400 units?

a) 2800 units

b) 2900 units

c) 3000 units

d) 3200 units