Query

i think the normal loss will br 15 rs and the abnormal loss will be 45rs.

sorry if it is wronmg it arise as under..............

=1000*8%= 80-20=60

=1000*2%= 20

=20-5=15

=60-15=45

as 20is recoverablw value of all spoilage so on that basis amount recoverable form noarma loss and abnoraml loss is 5 and 15

normal cost of normal production need to be found out first...... 

normal prodcustion = 98% ,scrap value of norma loss = 20*(2/8)= 5 rs

therefore normal cost of normal production = 1000 - 5 = 995 rs ( i.e cost of 98% normal output)

abnormal loss output = 8-2 = 6%

value of abnormal loss = 995 * ( 6 / 98) =61 rs

but scrap realisation of abnormall loss = 20 - 5 = 15 rs 

therefore

abnormal loss charged to P&L is = 61 - 15 = 46 rs

normal loss has no individual recognition in ascertaining profit or loss it is absorbed by output...

this is the way to follow as per cost accoutning stnadards.......