3288. Abnormal cost is the cost:

Cost normally incurred at a given level of output
Cost not normally incurred at a given level of output
Cost which is charged to customer
Cost which is included in the cost of the product
✅ The correct answer is B.
Abnormal cost is the cost not normally incurred at a given level of output. These costs are not normally incurred at a given level of output in conditions in which normal levels of output occur.

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