Cost and Management AccountingQuestion 5464 of 251
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3. Value of abnormal loss to be shown in process account

Options

A` 2,176.00
B` 2,182.00
C` 2,168.35
D` 1,896.52
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Correct Answer

✅ Option A — ` 2,176.00

All Options:

  • A` 2,176.00 ✓
  • B` 2,182.00
  • C` 2,168.35
  • D` 1,896.52

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Detailed Solution & Explanation

Based on the process account calculations, the value of abnormal loss is calculated as:
Value of Abnormal Loss=Abnormal Loss Units×Cost per unit=₹2,176.00\text{Value of Abnormal Loss} = \text{Abnormal Loss Units} \times \text{Cost per unit} = \text{₹} 2,176.00
Hence, **Option A** is the correct answer.

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