part a) ABC company uses Process Costing System. In Dept 1, at the start of the month, there were10,000 units (M: 90%, CC: 60%). The department started 20,000 units into production during the month. At the end of the month, 8000 units were remaining (M: 70%, CC: 50%). The company uses FIFO method, what will be equivalent units of production for the month?

part b) Suppose that input to a process is 2,000 units at a cost of Rs. 85,000. Normal Loss is 15% and there is no opening or closing stocks. If the actual output was 1,750 units, are there any Abnormal loss/gain unit, and what is the cost of output and abnormal loss/gain (if any)