Q29. When spoiled goods have a disposal value, the net cost of the spoilage is computed by: a) deducting disposal value from the costs of the spoiled goods accumulated to the inspection point b) adding the costs to complete a salable product to the costs accumulated to the inspection point c) calculating the costs incurred to the inspection point d) None of these answers is correct. Q30. When significant differences exist in costs allocated to production departments, cost management should use what method to find a more accurate cost allocation? a) Reciprocal method b) Step method c) Direct method d) None of the above 10