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A manufacturing firm may experience both normal and abnormal spoilage in its operations. The costs of both normal and abnormal spoilage are accounted for in the accounting records. The costs associated with any abnormal spoilage are: A. Charged to the manufacturing overhead control account. B. Assigned to the good units transferred to finished goods. C. Charged to a special abnormal spoilage loss account. D. Allocated between the units transferred to finished goods and those remaining in work-in-process. |