The costs of normal spoilage are recorded as a

loss as a separate line item in an income statement, whereas costs of abnormal

spoilage are included as a component of the costs of good units manufactured.

Normal spoilage occurs due to machine breakdowns and operator

errors and the costs of abnormal spoilage are typically

included as a component of the costs of good units.

Normal spoilage is usually regarded as avoidable and

controllable and abnormal spoilage is inherent in a particular production process.

The costs of normal spoilage are typically included as a

component of the costs of good units manufactured and abnormal spoilage is usually regarded as avoidable and controllable.

None of the other options is correct.