【答案】D。
解析：(1)错误abnormal loss的价值与good units相等，而不是基于他的残值。(2)错误normal loss的价值为他的残值，若没有残值normal loss的值为0
知识点：Losses with scrap value (Chapter 11 Process costing)
【答案】A。
解析：在这种情况下，预计没有损失，所以每单位生产成本等于总投入成本÷
预期产出。因为非正常损失可以作为废料出售，它们的净成本是每单位生产成本，减去从销售中获得的收入，即(总投入成本÷预期产出)-每单位废料价值。
知识点：Losses with scrap value (Chapter 11 Process costing)
【答案】C。
解析： 15,000 kg= (100%-10% of Normal loss)=13,500 kg
Since the actual output was 15,000kg and expected output is13,500kg, then the abnormal gain is 1,500kg
| Material input(15,000kg) | $300,000 |
| Conversion | $100,000 |
| Total cost | $400,000 |
| Less: normal loss(10%*15,000*$15) | ($22,500) |
| Net total cost of output | $377,500 |
The cost per kg of output = (($377,500/(15,000kg*90%))=$27.963
The net value of the abnormal gain after the amount for the normal loss is deducted from the cost per kg output = ($27.96 3- $15)*1,500kg = $19,445
知识点：Losses with scrap value (Chapter 11 Process costing)
