The correct answer is C. abnormal spoilage.
Abnormal spoilage is an amount of spoilage that is not natural in a specific production process. It is caused by factors such as defective materials, poor workmanship, or accidents. Abnormal spoilage is not expected to occur in a well-run production process, and it is not included in the standard cost of goods sold.
Normal scrap is the amount of waste that is expected to occur in a production process. It is caused by factors such as the nature of the materials being used or the way in which the product is manufactured. Normal scrap is included in the standard cost of goods sold.
Weighted spoilage is a method of accounting for spoilage that takes into account both the normal and abnormal amounts of spoilage. Under this method, the cost of the normal spoilage is included in the cost of goods sold, while the cost of the abnormal spoilage is charged to expense.
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