Loss Accounts

lorettab

Hi,
Keep getting this kind of question wrong, can anyone explain/breakdown for me?
Question 7 :
For one week the inputs into a process are:
· Material: 80 kg @ £4.50 per kg
· Labour: 20 hours @ £12 per hour
· Overheads: £138
Normal loss from the process is 10% of material input.
The actual output from the process is 74 kg.
What is the balance on the abnormal gain account? _______________ _______________

Thanks in advance!