In process costing, how is comptabilised the value attributed to any abnornal gain units ?

Thanks for invitation

Abnormal gain is the gain resulting when actual loss is less than normal loss or expected loss, and it is given a cost . The abnormal gain units are valued at the same unit rate as good units. They do not affect the cost of good production. The costs are analysed separately in the abnormal gain account. The cost per unit of output and the cost per unit of abnormal gain are based on expected output. cost incurred divide by expected output.