Atlantic Corp. uses a process costing system and inspects all units at the 40% degree of completion. The cost of abnormal spoilage detected upon inspection would be allocated to which of the following?

Question 19 options:

	Units that are detected as spoiled.
	None of these options is correct.
	Good units that are less than 40% complete.
	Good units that are more than 40% complete.
	All units being produced.