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Commerce · Q198

Costing

Graduate and Post Graduate · Commerce · question 198

Q198

Abnormal cost is the cost:

A.
Cost normally incurred at a given level of output
B.
Cost not normally incurred at a given level of output
Answer
C.
Cost which is charged to customer
D.
Cost which is included in the cost of the product

Answer: Option B

Solution

Answer: Option B
Solution:
Abnormal cost is the cost not normally incurred at a given level of output. These costs are not normally incurred at a given level of output in conditions in which normal levels of output occur.