Which of the Following Statements Is False? the Cost of Rework

Which of the following statements is false? The cost of rework on defective units,if

A) abnormal,should be assigned to a loss account.
B) normal and if actual costs are used,should be assigned to material,labor and overhead costs of the good production.
C) normal and if standard costs are used,should be considered when developing the overhead application rate.
D) abnormal,should be prorated among Work In Process,Finished Goods,and Cost of Goods Sold.