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

C. Cost which is charged to customer

D. Cost which is included in the cost of the product

Answer: Option B

Solution(By Examveda Team)

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.