The correct answer is: A. costing profit and loss a/c.
Abnormal process losses are losses that occur due to unexpected events, such as machine breakdowns or human error. They are not considered to be part of the normal cost of production, and are therefore transferred to the costing profit and loss account. This account is used to track the costs of production, and the abnormal process losses are included in this account so that they can be properly accounted for.
The other options are incorrect because they are not accounts that are used to track the costs of production. Option B, financial profit and loss a/c, is an account that is used to track the overall financial performance of a company. Option C, manufacturing, is a department within a company that is responsible for the production of goods. Option D, trading, is a department within a company that is responsible for the buying and selling of goods.
I hope this explanation is helpful. Let me know if you have any other questions.