Cost of abnormal wastage is:

The other options are incorrect because:

• Option B: The cost of abnormal wastage is not a normal cost of doing business, so it is not charged to the profit and loss account.
• Option C: The cost of abnormal wastage is not a direct cost of production, so it is not charged partly to the product and partly to the profit and loss account.
• Option D: The cost of abnormal wastage is a real cost that has been incurred, so it is not not charged at all.