The correct answer is: A. abnormal spoilage.
Normal spoilage is the amount of spoilage that is expected to occur in the normal course of business. It is not considered to be a loss and is not included in the cost of goods sold. Abnormal spoilage is the amount of spoilage that is not expected to occur in the normal course of business. It is considered to be a loss and is included in the cost of goods sold.
Gross weighted spoilage is the total amount of spoilage that occurs, including both normal and abnormal spoilage. Inventoriable spoilage is the amount of spoilage that is included in the cost of goods sold. Partial spoilage is the amount of spoilage that is not included in the cost of goods sold.
Here is a table that summarizes the different types of spoilage:
| Type of spoilage | Definition | Included in cost of goods sold? |
| — | — | — |
| Normal spoilage | The amount of spoilage that is expected to occur in the normal course of business. | No |
| Abnormal spoilage | The amount of spoilage that is not expected to occur in the normal course of business. | Yes |
| Gross weighted spoilage | The total amount of spoilage that occurs, including both normal and abnormal spoilage. | Yes |
| Inventoriable spoilage | The amount of spoilage that is included in the cost of goods sold. | Yes |
| Partial spoilage | The amount of spoilage that is not included in the cost of goods sold. | No |