{"id":58160,"date":"2024-04-16T01:14:37","date_gmt":"2024-04-16T01:14:37","guid":{"rendered":"https:\/\/exam.pscnotes.com\/mcq\/?p=58160"},"modified":"2024-04-16T01:14:37","modified_gmt":"2024-04-16T01:14:37","slug":"50-units-are-processed-at-a-cost-of-rs-80-normal-loss-is-10-each-unit-carries-a-scrap-value-of-25-paise-if-output-is-40-units-the-value-of-abnormal-loss-will-be-_________","status":"publish","type":"post","link":"https:\/\/exam.pscnotes.com\/mcq\/50-units-are-processed-at-a-cost-of-rs-80-normal-loss-is-10-each-unit-carries-a-scrap-value-of-25-paise-if-output-is-40-units-the-value-of-abnormal-loss-will-be-_________\/","title":{"rendered":"50 units are processed at a cost of Rs 80, normal loss is 10%, each unit carries a scrap value of 25 paise If output is 40 units, the value of abnormal loss will be _________."},"content":{"rendered":"

[amp_mcq option1=”Rs. 1.25″ option2=”Rs. 8.00″ option3=”Rs. 8.75″ option4=”Rs. 8.88″ correct=”option3″]<\/p>\n

The correct answer is C. Rs. 8.75.<\/p>\n

Normal loss is the loss that is expected to occur in the normal course of business. It is usually expressed as a percentage of the output. In this case, the normal loss is 10%, which means that 5 units are expected to be lost.<\/p>\n

Abnormal loss is the loss that is not expected to occur in the normal course of business. It is usually caused by some unforeseen event, such as a machine breakdown or a power outage. In this case, the abnormal loss is 10 units.<\/p>\n

The value of the abnormal loss is calculated as follows:<\/p>\n

Abnormal loss = (Output – Normal loss) x Unit cost<\/p>\n

= (40 – 5) x Rs. 80<\/p>\n

= Rs. 8.75<\/p>\n

The other options are incorrect because they do not take into account the normal loss.<\/p>\n","protected":false},"excerpt":{"rendered":"

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