Which of the following statement is true about spoilage cost?

A) Abnormal spoilage is considered an unavoidable outcome from the imperfect production process and added back to the cost of good units produced

B) The % of completion for spoiled units are always considered to be 100%

C) For external financial reporting purposes, normal spoilage costs should be reported as a separate expense item in the income statement

D) Regardless of the accounting treatment and computation, it is usually desirable to internally report spoilage costs as a separate item for management purposes