During the month just ended, Delta Co. experienced scrap, normal spoilage, and abnormal spoilage in its manufacturing process. The cost of units produced includes A. Scrap, normal spoilage, and abnormal spoilage. B. Scrap and normal spoilage, but not abnormal spoilage. C. Scrap, but not spoilage. D. Normal spoilage, but neither scrap nor abnormal spoilage