The correct answer is: B. Cost not normally incurred at a given level of output.
Abnormal costs are costs that are not normally incurred at a given level of output. They are usually caused by unusual or unexpected events, such as a natural disaster or a major accident. Abnormal costs are not included in the cost of goods sold, but they are reported separately on the income statement.
Option A is incorrect because normal costs are costs that are normally incurred at a given level of output. They are included in the cost of goods sold.
Option C is incorrect because costs that are charged to customers are not necessarily abnormal costs. They may be normal costs that are included in the price of the product.
Option D is incorrect because costs that are included in the
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