The correct answer is: A. Gross weighted spoilage
Gross weighted spoilage is the total amount of spoiled units produced during a period, multiplied by the standard unit cost of production. It is calculated by subtracting the sum of the ending work in process inventory units and the transferred out units of goods from the sum of the beginning work in process inventory units and the started units.
Inventoriable spoilage is the portion of the gross weighted spoilage that is considered to be a normal and unavoidable part of the production process. It is included in the cost of goods sold.
Partial spoilage is the portion of the gross weighted spoilage that is considered to be abnormal and avoidable. It is not included in the cost of goods sold, but is instead charged to an expense account.
Total spoilage is the sum of the gross weighted spoilage and the partial spoilage.