Which of the Following Statements Is True of Normal Spoilage

Multiple Choice

Which of the following statements is true of normal spoilage and abnormal spoilage?

A) Normal spoilage is inherent in a particular production process, whereas abnormal spoilage is not inherent in a particular production process.
B) Abnormal spoilage arises even when the process is carried out in an efficient manner, whereas normal spoilage does not arise when the process is carried out in an efficient manner.
C) Normal spoilage is usually regarded as avoidable and controllable, whereas abnormal spoilage is unavoidable and uncontrollable.
D) The costs of normal spoilage are recorded as a loss as a separate line item in an income statement, whereas costs of abnormal spoilage are included as a component of the costs of good units manufactured.