The Net Cost of Normal Spoilage in a Job-Order Costing

question 134

Multiple Choice

The net cost of normal spoilage in a job-order costing system in which spoilage is common to all jobs should be

• A)assigned directly to the jobs that caused the spoilage.
• B)charged to manufacturing overhead during the period of the spoilage.
• C)charged to a loss account during the period of the spoilage.
• D)allocated only to jobs that are completed during the perioD.

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Definitions:

Omit Negative Information

The practice of deliberately leaving out unfavorable data or facts from communication to influence perception.

Trivial

Of little significance or value; unimportant or insignificant tasks or matters.

Negative Information

Information that is unfavorable or detrimental, requiring careful handling when being communicated to avoid adverse reactions.

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