Which of the following statements is true?

a) When the inspection point is at the beginning of the process, normal spoilage costs should be allocated to both C&T and ENdiing WIP

B) When the inspection point is at the end of the process, normal spoialge costs should be allocated only to C&T

c) Abnormal spoilage is recorded by debiting "Loss from AS" and crediting WIP

d) All of the above statements are true