When Accounting for the Costs of Abnormal Spoilage at the End

Multiple Choice

When accounting for the costs of abnormal spoilage at the end of the period, the costs of abnormal spoilage are

A) included as part of the cost of unit completed.
B) expensed as loss on abnormal spoilage in the current period.
C) included in the cost of finished goods.
D) expensed as closing work in process in the current period.