Process costing

A company produces a single product from one of its manufacturing processes. The following information of process inputs, outputs and work in process relates to the most recently completed period. Kg Opening work in process 21,700 Materials input 105,600 Output completed 87,100 Closing work in process 28,200 The closing work in process is complete as to materials and 50% complete as to conversion costs. The opening work in process included raw material costs of $56,420 and conversion costs of $30,405. Costs incurred during the period were as follows. Materials input $291,572 Conversion costs $226,195 Normal loss is 10 per cent of input. All losses are completely processed and have a scrap value of $2 per kg. it appears that the abnormal loss here is 1440. But my calculation was different in this case don’t get it why and how they get that figure. my working: 105,600*10%= 10,560=Normal loss So 105,600-10,560=95,040= Expected output 87,100= Actual output So, in this case Expected output-actual output= abnormal loss = 95,040-87,100= 7,940 can you explain why abnormal loss is in this case 1,440 and not 7,940? What am I missing here? thanks in advance