$22.$Which of the following choices shows the proper treatment of sales commissions and abnormal spoilage charges when

calculating a manufactured good's inventoriable cost?

Sales commissions

a$.$ Include

b$.$ Include

c$.$ Exclude

d$.$ Exclude

Abnormal spoilage

Include

Exclude

Include

Exclude

A is correct

$B$ is correct

$C$ is correct

$D$ is correct