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1.In a particular process, the input for the period was 2,000 units. There were no inventories at the beginning or end of the process. Normal loss is 5% of input. In which of the following circumstances is there an abnormal gain?
(i) Actual output = 1,800 units
(ii) Actual output = 1,950 units
(iii) Actual output = 2,000 units
A.(i) only
B. (ii) only
C. (i) and (ii) only
D. (ii) and (iii) only
