The correct answer is: D. cost of Good units
Normal loss is a loss that is expected to occur in the normal course of business. It is not a result of inefficiency or negligence, and it is not considered to be a defect in the product. Normal losses are usually included in the cost of goods sold, and they do not affect the financial profit of the company.
Costing profit is the profit that is calculated using the cost of goods sold. It is calculated by subtracting the cost of goods sold from the sales revenue. Costing profit does not take into account any other expenses, such as selling and administrative expenses.
Financial profit is the profit that is calculated using the income statement. It is calculated by subtracting all expenses from the sales revenue. Financial profit takes into account all expenses, including selling and administrative expenses, as well as any gains or losses from other sources.
Process profit is the profit that is calculated using the process costing method. It is calculated by subtracting the cost of goods manufactured from the sales revenue. Process profit takes into account all costs that are incurred in the manufacturing process, including direct materials, direct labor, and manufacturing overhead.
In conclusion, the only option that is affected by normal loss is the cost of good units.