The firm is using process costing. Unit cost in process-1 is 14.75 TL. 1,200 units are spoiled (abnormal spoilage) in process- 1. What is the accounting record for spoilage?

Select one:

a. Debit: Spoilage loss 17,700 Credit: 151 Work-in process 17,700

b. Debit: Cost of goods sold 17,700 Credit: 151 Work-in proces 17,700

c. Debit: Spoilage loss 24,125 Credit: 151 Work-in process: 24,125

d. Debit: Spoilage loss: 33,525 Credit. 151 Work-in process 33,525