A company uses process costing to value its output and all materials are input at the start

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A company uses process costing to value its output and all materials are input at the start of the process. The following information relates to the process for one month:

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How many good units were output from the process if actual losses were 400 units?

(a) 2800 units

(b) 2900 units

(c) 3000 units

(d) 3200 units

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