In a Process Costing System, Which Assumes That Normal Spoilage

In a process costing system, which assumes that normal spoilage occurs at the end of a process, the cost attributable to normal spoilage should be assigned to:

A) Beginning work-in-process inventory.
B) Ending work-in-process inventory.
C) Cost of goods manufactured and ending work-in-process inventory in the ratio of units worked on during the period to units remaining in work-in-process inventory.
D) Cost of goods manufactured (transferred out) .
E) A separate loss account in order to highlight production inefficiencies.

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