Vidyalelo
Commerce · Q732

Costing

Graduate and Post Graduate · Commerce · question 732

Q732

Units of normal spoilage are divided to total completed units, rather than total actual produced units to calculate

A.
normal spoilage rates
Answer
B.
abnormal spoilage rates
C.
normal scrap rates
D.
abnormal scrap rates

Answer: Option A

Solution

Answer: Option A
Solution:
Units of normal spoilage are divided to total completed units, rather than total actual produced units to calculate normal spoilage rates. The normal spoilage will be calculated as the total number of spoiled units, divided by the total units produced, and multiplied by 100.