19.5 job costing and spoilage

Question 1

normal spoilage costs in job costin systems as in process costing systems are

Answer 1

inventoriable costs

Question 2

the costs of abnormal spoilage are

Answer 2

not inventoriable costs and are written off as costs of the accounting period in which the abnormal spoilage is detected

Question 3

when assigning costs, job costing systems distinguish among spoilages in 3 ways

Answer 3

1. normal spoilage attributable to a specific job
2. normal spoilage common to all jobs
3. abnormal spoilage