1. In a job-order accounting situation, assume that there are 45,000 of charges to a given job consisting of $10,000 direct labor, $25,000 materials, and $10,000 applied overhead. The job yields 500 units of a product of which 100 are rejected as spoiled with no salvage value. The cost of the spoilage is determined to be $9,000. If the firm wishes to use this job as the basis for setting a spoilage standard for comparison to future work, the conceptually superior way to express the spoilage rate would be
2. 1. 25% of good outputs
   2. 36% of material inputs
3. 3. 90% of labor inputs
   4. 20% of total inputs