单项选择题
A cleaning fluid is produced by a series of process. The following information relates to the final process:
Opening WIP 2000litres
Closing WIP 1500litres
Input 42300litres
Transfer to finished goods stock 40100litres
Normal loss 400litres
The abnormal loss is:
A.2300litres
B.1300litres
C.800 litres
D.1800litres