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There was no opening work in progress. During the period, the 178 000 kg of granite were introduced for cutting and 172 000 kg were

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There was no opening work in progress. During the period, the 178 000 kg of granite were introduced for cutting and 172 000 kg were completed and transferred. Losses occur at 60% completion level and the normal loss is 1% of output past the inspection point in the cutting process. Closing work in process (which is 80% complete as to materials and 75% complete as to conversion costs) amounts to 2 000 kg. How many units constitute the normal loss?

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