Which One of the Following Statements Is False

Which one of the following statements is false?

A) Abnormal gains represent a gain over and above the expected finished production from a process.
B) Abnormal gains are reported as additional income in the costing statement of profit or loss.
C) Abnormal gains reduce the unit cost of finished production from a process in the month in which the abnormal gain is realized.
D) Abnormal gains are a debit entry in the process account.