Ch. 19 Spoilage, rework, and scrap

Question 1

units of production that do not meet the specifications required by customers for good units

Answer 1

spoilage

Question 2

units of production that do not meet the specifications required by customers for good units

Answer 2

rework

Question 3

residual material that results from manufacturing a product

Answer 3

scrap

Question 4

2 types of spooilage

Answer 4

1. normal
2. abnormal

Question 5

is inherent in a production process and occurs when the process is carried out in an efficient manner

Answer 5

normal spoilage

Question 6

is not inherent in a production process and would not occur when the process is carried out in an efficient manner

Answer 6

abnormal spoilage

Question 7

3 types of rework

Answer 7

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

Question 8

the rework costs are charged to that job

Answer 8

normal rework attributable to a specific job

Question 9

the cost are charged to manufacturing overhead and are spread, through overhead allocation, over all jobs

Answer 9

normal rework common to all jobs

Question 10

is charged to loss from abnormal rework account that appears on the income statement

Answer 10

abnormal rework