Which of the following is true of unit costs of normal and abnormal spoilage when they are detected at the same inspection point? Unit cost of normal spoilage is equal to unit cost of good units produced and transferred. Unit cost of normal spoilage is less than unit cost of abnormal spoilage. Unit cost of abnormal spoilage is more than unit cost of good units produced and transferred. Unit cost of abnormal spoilage is less than unit cost of normal spoilage. Which of the following statements is NOT true of normal spoilage and abnormal spoilage? The costs of abnormal spoilage are typically included as a component of the costs of good units manufactured. Abnormal spoilage is excluded in the standard cost of a manufactured product. Normal and abnormal spoilage units affect the equivalent units of production. Normal spoilage is capitalized as part of inventory cost