Normal loss and abnormal loss

Normal loss form the part of cost..hence it will be included in cost sheet

Abnormal cost do not form part of cost, hence excluded from cost sheet..they are to debited to P&L..

what would be the effect on units and amt produced in cost sheet if we are given normal loss and abnormal loss units and amt.. and scrap value of both normal as well as abnormal loss.

Give me an example, Il explain u better..