X uses process costing. In Process 3 the normal loss is 4% of total input.

Last period the input from Process 2 was 8,500 kg and additional material of 4,250 kg was added toprocess 3.

Actual output to finished goods was 12,700 kg.

There was no opening or closing work-in-progress in the period.

What was the abnormal gain or loss in kg for period 3?