【答案】A。
解析：对于所有的loss没有残值，因此normal loss的价值为0，normal loss不包含任何process cost，因此其他选项都是不正确的。
知识点：Losses with scrap value (Chapter 11 Process costing)
【答案】D。
Expected output = 5,000 units less normal loss (10%) 500 units = 4,500 units
In situation (i) there is an abnormal loss of 4,500 -4,000 = 500 units
In situation (ii) there is an abnormal gain of 4,650 - 4,500 = 150 units
In situation (iii) there is an abnormal gain of 5,000 - 4,500 = 500 units
知识点：Losses in process costing (Chapter 11 Process costing)
