$1.$ Which of the following statements is NOT true of normal spoilage and abnormal

spoilage?

A$)$ Normal spoilage occurs due to machine breakdowns and operator errors, and it is

controllable.

B$)$ Normal spoilage arises even when the process is carried out in an efficient manner.

C$)$ Both normal and abnormal spoilage have financial statement impact.

D$)$ Both normal and abnormal spoilage units affect the equivalent units of production