All of the following statements about spoilage are

correct except:

A

Organizational standards determine what is

classified as normal and abnormal spoilage.

What is considered normal or abnormal

B spoilage relates to whether the spoilage is

caused by internal versus external factors.

Organizational standards that determine what

is classified as normal and abnormal spoilage

may change over time.

Both job order costing and process costing

D use the same approach in accounting for

normal and abnormal costs of spoilage.