Kyndo Corp. normally anticipates some losses on its custom orders and included the estimated cost of those losses in developing the predetermined OH rate. Job #$135$ produced defective units costing $$198($included in its WIP #$135$ Inventory account$)$; however, a disposal value of $$45$ was associated with those units. Of the remaining $$153$ of cost$,$ $$120$ was related to normal defects, and $$33$ was related to abnormal defects.

In this situation, you will debit your loss by:

Select one:

a$.45$

b$.0$

c$.33$

d$.120$

e$.198$