【单选题】Normally no losses are expected from a process. Any abnormal losses are sold for scrap. Which of the following calculates the net cost to the company of one unit of abnormal loss?
A.
Total input cost ÷ actual output units
B.
Total input cost ÷ expected output units
C.
(Total input cost – total scrap value) ÷expected output units
D.
(Total input cost ÷ expected output) – scrapvalue per unit