When spoilage is assumed to be normal, it is not tracked separately, it is simply included in the total cost of good units.

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Quizplus · Accepted Answer

When spoilage is assumed to be normal, it is not tracked separately, it is simply included in the total cost of good units. This is because normal spoilage is considered to be a part of the production process and it is expected to occur, therefore it is factored into the cost of producing good units.

When Spoilage Is Assumed to Be Normal, It Is Not