小编导读：高顿网校免费题库，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、专家权威解析与指导，帮助考生全面提升备考效果。　　In its July 2012 production, Gage Corp., which does not use a standard cost system, incurred total production costs of $800,000, of which Gage attributed $30,000 to normal spoilage and $20,000 to abnormal spoilage. Gage should account for this spoilage as
　　A. Period cost of $30,000 and inventoriable cost of $20,000.
　　B. Inventoriable cost of $30,000 and period cost of $20,000.
　　C. Period cost of $50,000.
　　D. Inventoriable cost of $50,000.
　　Answer:B
　　B is corrent because normal spoilage is the cost of spoiled units which occur under efficient operating conditions. It is, therefore, a necessary cost of the production process and is treated as a product (inventoriable) cost. Abnormal spoilage is the cost of spoiled units which were spoiled through some unnecessary act, event, or condition. Since it is not a necessary cost of the production process, it should be treated as a period cost.