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