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Darden Manufacturing, a calendar-year corporation, had $17,000 of spoilage during April that production management characterized as abnormal. The spoilage was incurred on Job No.532, which was sold 3 months later for $459, Which of the following correctly describes the impact of the spoilage on Darden’s unit manufacturing cost for Job No.532 ? A. Increase B. Decrease D. Not enough information to judge |