Process Costing

From Colin Drury, A department with no opening work in progress introduced 1000 units into the process ; 600 are completed, 250 are 20% complete, and 150 units are lost, consisting of 100 units of normal loss and 50 units of abnormal Lisa. Losses are detected upon completion. Material costs are £8000 (all introduced at the start of the process) and conversion costs are £4000. My question now, normal loss value was calculated the same way as normal output. I thought that if no scrap value is given, normal loss has no value. Could it be because of the statement ‘Losses are detected upon completion’? Values from the book : Work in progress =2250 Completed units =7800 Abnormal loss =650 Normal loss =1300 ? ? About us ? OpenTuition is a multi-award winning