A chemical process has a normalwastage of 10% of input. In a period, 2 500 kgs of material were input andthere was an abnormal loss of 75 kgs.
　　What quantity of goodproduction was achieved?
　　【考点】 process costing -normal loss / abnormal loss
　　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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