Abnormal gains

Dear John Moffat,

Thank you for your great lectures for F2.
I watched https://opentuition.com/acca/f2/acca-f2-process-costing-part-b-abnormal-gains-and-losses/

I just have a question about abnormal gain.

Because once you calculated and it was : 40 * 44 = $1760

But then at the end of the video you calculate abnormal gain with this method:
40 * (44 – 9 ) = $1400 ( the 9 is the scrap value)

I have understood the logic behind both of your calculations. I just wanted to know which was is the ABNORMAL GAIN if it is asked in a test.

Thank you