In its April Year 1 production, Hem Corp., which does not use a standard cost systerm, incurred total production costs of S9uo,0, af which Hern attributed S6U,000 to normal spoilage and $30,000 to abnomal spolage. Hern should account for this spoilage as Pariod cost of S9D,000 Inventoriable cost of S90.000 Period cost of S60,000 and invantoriable cost of S30,000 Invantoriable cost of S60,000 and period cost of S30,000