Q.

The monetary value attributed to normal losses in a process should be:

A. A share of the process cost according to the stage of completion of the losses.
B. A nil value with no other monetary adjustment under any circumstances.
C. A full share of process cost on the same as good output.
D. A nil share of process costs which have been reduced by the scrap value of the normal loss.
Answer» D. A nil share of process costs which have been reduced by the scrap value of the normal loss.
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