Answer:
loss per part is $(-156).
Explanation:
Given total loss = $(-$12,480)
no of identical parts produced = 80
let the loss per part be x
then, total loss for 80 parts = 80* loss per part = 80x
given that total loss = $(-$12,480)
80x = $(-$12,480)
x = $(-$12,480) /80 = $(-156)
Thus, loss per part is $(-156).
Here negative sign implies that it is a loss.