During June 20x1, AB Com. had the following data: Normal spoilage $2,000, abnormal spoilage $1,000. The normal spoilage is regarded as common to all operations. AB Com has only one production Department. Assuming process costing system, the abnormal spoilage should be charged to Assuming Job Order Costing system, the normal spoilage should be charged to Assuming process costing system, the normal spoilage should be charged to Abnormal spoilage = A. Total spoilage less normal spoilage B. Finished goods C. Loss from Normal Spoilage (Special Loss Account) D. Manufacturing Overhead (Specific Job) E. Work in Process Control F. Loss from Abnormal Spoilage (Special Loss Account) G. Normal spoilage and abnormal spoilage H. Direct material inventory I. Normal spoilage less abnormal spoilage J. Manufacturing Overhead Control