Differentiate between spoiled and defective material, why costing procedure is different for both? 2. Give an example of cost which is a part of unavoidable cost. 3. Why there is a need to identify the standard cost? 4. What type of account as a new account title is maintained is spoiled work process.name only and pass an entry with spoilage of 700 dollars against work in process. 5. Under what situation in spoiled working the loss is: a)charged to FOH b) charged to work in process