The correct answer is A. normal scrap.
Normal scrap is the amount of spoilage that is natural in any particular production process. It is caused by factors such as the nature of the materials being used, the manufacturing process itself, and the skill of the workers. Normal scrap is not considered to be a defect, and it is not included in the cost of goods sold.
Abnormal scrap is the amount of spoilage that is caused by factors that are not inherent in the production process. It is caused by things like accidents, equipment failures, and worker errors. Abnormal scrap is considered to be a defect, and it is included in the cost of goods sold.
Weighted spoilage is a method of accounting for spoilage that takes into account the different costs of different types of spoilage. Under weighted spoilage, the cost of normal spoilage is allocated to the good units produced, while the cost of abnormal spoilage is charged to expense.
Scrap is a term used to describe material that is unusable or of lower quality than the desired product. It can be caused by a variety of factors, such as defects in the materials or manufacturing process, or by changes in the specifications of the desired product. Scrap can be recycled or sold as waste.