The normal cost of normal output is Rs. 3,000; value of abnormal loss is Rs. 450 and normal output is 200 units. The units of abnormal loss would be-

The correct answer is A. 30 units.

Abnormal loss is the loss that occurs due to abnormal circumstances, such as a fire or a flood. It is not a normal part of the production process and is not expected to occur. The value of abnormal loss is Rs. 450. The normal output is 200 units. To calculate the units of abnormal loss, we divide the value of abnormal loss by the normal cost of normal output. This gives us 30 units.

Option B is incorrect because it is the total number of units produced. Option C is incorrect because it is the total cost of normal output. Option D is incorrect because it is not a possible answer.