The correct answer is A. 7600 units.
Normal loss is a loss that is expected to occur in the normal course of production. Abnormal loss is a loss that is not expected to occur in the normal course of production.
In this case, the input is 10,000 units, the normal loss is 20% of input, and the abnormal loss is 400 units. The normal loss is calculated as follows:
Normal loss = 20% * 10,000 units = 2,000 units
The actual output is calculated as follows:
Actual output = Input – Normal loss – Abnormal loss
= 10,000 units – 2,000 units – 400 units
= 7,600 units
Therefore, the actual output is 7,600 units.
Option B is incorrect because it is the input. Option C is incorrect because it is the input plus the normal loss. Option D is incorrect because it is the input plus the normal loss and the abnormal loss.