成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
【填空题】A chemical process has a normal wastage of 15% of input. In a period, 3,650 kg of material were input and there was an abnormal loss of 105 kg.
What quantity of good production was achieved?
()kg
题干：2.【单选题】A company manufactures Chemical P, in a single process. At the start of the month there was no work-in- progress. During the month 500 litres of raw material were input into the process at a total cost of $10,000. Conversion costs during the month amounted to $5,000. At the end of the month 400 litres of Chemical X were transferred to finished goods inventory. The remaining work-in-progress was 100% complete with respect to materials and 80% complete with respect to conversion costs. There were no losses in the process and there is no scrap value available during months when losses occur.
What are the equivalent units for closing work-in-progress at the end of the month?
| 选项： | Material | Conversion costs |
| A. | 80 litres | 80 litres |
| B. | 80 litres | 100 litres |
| C. | 100 litres | 80 litres |
| D. | 100 litres | 100 litres |
