The correct answer is: B. abnormal gain
An abnormal gain is a profit that is not expected to be repeated in the future. It is usually caused by one-time events, such as a change in the market or a favorable change in the cost of production.
When output of an earlier process is transferred at a profit to the subsequent process, it is called an abnormal gain. This is because the profit is not expected to be repeated in the future. The reason for the profit could be a change in the market, a favorable change in the cost of production, or a combination of both.
The other options are incorrect because they do not accurately describe the situation. Option A, interdepartmental profit, is not a specific type of profit. It is simply a profit that is made by one department of a company and then transferred to another department. Option C, interprocess profit, is also not a specific type of profit. It is simply a profit that is made by one process in a company and then transferred to another process. Option D, manufacturing profit, is the profit that is made by a company from its manufacturing activities. It is not the same as an abnormal gain.
In conclusion, the correct answer is: B. abnormal gain