Which One of the Following Statements Is False

Which one of the following statements is false?

A) The number of units of normal losses is added to the units of input material on the credit side of the process account.
B) The cost of normal losses is rolled up into the cost of the units of expected output from a process.
C) Normal losses are valued as part of the output from a process.
D) Normal losses are expected losses and are allowed for in the budget for each process.