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    Management Accounting Study Set 4
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    Exam 5: Process Costing and Operation Costing
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    In a Process Costing System the Cost of Abnormal Spoilage
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In a Process Costing System the Cost of Abnormal Spoilage

Question 55

Question 55

Multiple Choice

In a process costing system the cost of abnormal spoilage should be:


A) prorated between units transferred out and ending inventory.
B) included in the cost of units transferred out.
C) treated as a loss in the period incurred.
D) ignored.

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