Shavings would be considered: a. Spoilage b. Scrap c. All of the above d. None of the above e. Reworked Deducting the disposal value from the costs of the spoiled goods accumulated to the point of inspection equals a. the net cost of spoilage. b. the net cost of reworked goods. c. the net cost of disposals. d. the net cost of scrap e. the net cost of discarded goods