The loss from abnormal spoilage account would appear Select one: on a balance sheet as a detailed item in the retained earnings schedule of a balance sheet a separate line item on an income statement a deduction from the cost of goods sold The standard-costing method Select one: adds a layer of complexity to the calculation of equivalent-unit costs in a process-costing environment makes calculating equivalent-unit costs unnecessary requires an analysis of the spoilage costs in beginning inventory requires an analysis of the spoilage costs in ending inventory