【考点】 process costing – normal loss / abnormal loss
　　【Q】 A chemical process has a normal wastage of 10% of input. In a period, 2 500 kgs of material were input and there was an abnormal loss of 75 kgs.
　　What quantity of good production was achieved?
　　【A】Normal loss = 2 500 * 10% = 250 kgs
　　Abnormal loss = 75 kgs
　　So, actual loss = 250 + 75 = 325 kgs
　　Actual good production = 2 500 – 325 = 2 175 kg

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