The correct answer is A. abnormal spoilage.
Abnormal spoilage is a type of spoilage that is considered as controllable and can be avoided. It is caused by factors that are not inherent in the production process, such as accidents, negligence, or poor quality control. Abnormal spoilage is usually written off as a loss on the income statement.
Normal spoilage is a type of spoilage that is considered as unavoidable. It is caused by factors that are inherent in the production process, such as the perishability of certain products. Normal spoilage is usually included in the cost of goods sold on the income statement.
Transferred-in spoilage is a type of spoilage that occurs when goods are transferred from one department to another. It is usually treated as normal spoilage.
Transferred-out spoilage is a type of spoilage that occurs after goods have been transferred to another department. It is usually treated as abnormal spoilage.