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Process Costing (Spoilage)
Transcript of Process Costing (Spoilage)
uniformly through the process
Discrete loss—Loss occurs at a specific
point and is detectable only when
a quality check is performed
Normal shrinkage and
continuous losses -Assign costs only to units
that have passed
the inspection point
*Excludes spoiled units in the
equivalent units schedule
*Spreads cost of lost units
proportionately over the good
units transferred and those
remaining in WIP
Use Method of Neglect *Period expense
*Accounted for on an equivalent unit basis
Abnormal losses Required: *EUP for each element
*Allocation of costs to F&T&IP, end