The correct answer is: A. normal loss
A normal loss is a loss that is expected to occur in the normal course of business. It is a loss that is not unusual or unexpected. For example, a normal loss would be the loss of inventory due to spoilage or theft.
An abnormal loss is a loss that is not expected to occur in the normal course of business. It is a loss that is unusual or unexpected. For example, an abnormal loss would be the loss of inventory due to a fire or flood.
A seasonal loss is a loss that occurs during a particular season of the year. It is a loss that is not expected to occur during other seasons of the year. For example, a seasonal loss would be the loss of inventory due to a decline in demand during the winter months.
A standard loss is a loss that is estimated to occur in the normal course of business. It is a loss that is used to calculate the cost of inventories. For example, a standard loss would be the loss of inventory due to spoilage.
In conclusion, the type of loss that should not affect cost of inventories is a normal loss. This is because a normal loss is a loss that is expected to occur in the normal course of business and is not unusual or unexpected.