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is calculated from the quantity of finished goods produced 635736

3. You account for abnormal spoilage by:

a. Including it in the cost of the product

b. Charging it to expense in the period incurred

c. Allocating it through a cost pool

d. Adding it to the bill of materials

4. You account for scrap by:

a. Including it in the bill of materials

b. Including it in a cost pool

c. Charging it to the cost of goods sold

d. All of the above

5. Backflushing:

a. Can be used in a material requirements planning system

b. Is calculated from the quantity of finished goods produced

c. Can result in excessively low inventory balances

d. Both a. and b.

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