How do job-costing systems account for spoilage?

A) Normal spoilage that is common to all jobs is allocated to specific jobs by dividing total normal spoilage by the jobs worked on during the period while abnormal spoilage is allocated to overhead.

B) Normal spoilage specific to a job and the cost of abnormal spoilage are both allocated as part of manufacturing overhead.

C) Normal spoilage specific to a job is assigned to that job or, when common to all jobs, is allocated as part of manufacturing overhead. The cost of abnormal spoilage is written off as a loss in the accounting period.

D) Normal spoilage and abnormal spoilage are both written off as a loss in the accounting period.