Which One of the Following Statements Is True

Which one of the following statements is true?

A) Abnormal losses arise when there are losses that are lower than the expected losses from a process.
B) When abnormal losses arise, both normal and abnormal losses are valued in the process account.
C) Abnormal losses are valued at the unit cost of the expected finished output from a process.
D) Abnormal losses are part of normal production and so are rolled up into the expected cost of expected finished output from a process.