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In which of the following ways is normal spoilage accounted for? Included in inventory valuation until year-end and then written off. Included as part of

In which of the following ways is normal spoilage accounted for?

Included in inventory valuation until year-end and then written off.
Included as part of the unit cost of output.
Expensed in the period in which it occurred.
Written off to cost of goods sold.

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