In a Process Cost System,the Cost Attributable to Abnormal Losses

In a process cost system,the cost attributable to abnormal losses that occur due to unexpected circumstances such as machine operator error should be assigned to:

A) Ending work in process inventory.
B) Cost of goods manufactured and ending work in process inventory in the ratio of units worked on during the period to units remaining in work in process inventory.
C) A separate loss account in order to highlight production inefficiencies
D) Cost of good manufactured (transferred out)