192. CSO: 1C2b LOS: 1C2c
When considering normal and abnormal spoilage, which one of the following is
theoretically the best accounting method for spoilage in a process-costing system?
a. Both normal and abnormal spoilage cost should be charged to a separate expense
account.
b. Normal spoilage cost should be charged to good units and abnormal spoilage cost
should be charged to a separate expense account.
c. Both normal and abnormal spoilage costs should be charged to good units.
d. Normal spoilage costs should be charged to a separate expense account and
abnormal spoilage cost should be charged to good units.
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