in a process cost system, the cost attributable to abnormal losses that occur due to expected circumstances such as machine operator error should be assigned to wich of the following; 1) ending work in process inventory 2) cost of goods manufactured and ending work in process inventory and the ratio of units worked on during the period to the units remaining and the work in process invenrory. 3) a seperate loss account in order to highlight production inefficiencies, or 4) cost of goods manufactured (transferred out)?