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Answer (D) is correct . Under process costing, as with job-order costing, the cost of a normal level of spoilage is left in cost of goods sold. Thus, the cost of the period’s normal spoilage must be allocated among all the units worked on during the period, both those finished and those remaining in work-in-process. Abnormal spoilage is recognized separately as a loss.

Answer (A) is incorrect because Under process costing, as with job-order costing, the cost of a normal level of spoilage is left in cost of goods sold; abnormal spoilage is recognized separately as a loss.
Answer (B) is incorrect because Under process costing, as with job-order costing, the cost of a normal level of spoilage is left in cost of goods sold; abnormal spoilage is recognized separately as a loss.
Answer (C) is incorrect because The cost of the period’s normal spoilage must be allocated among all the units worked on during the period, both those finished and those remaining in work-in-process.