The Costs of Normal Spoilage Are Allocated to the Units

Multiple Choice

The costs of normal spoilage are allocated to the units in ending work-in-process inventory, in addition to completed units if the units ________.

A) in ending inventory have not passed the inspection point
B) in ending work-in-process inventory have passed the inspection point
C) in ending work in process inventory are more than 25% complete
D) in ending work-in-process inventory are less than 25% complete