In its April 2012 production, Hern Corp., which does not use a standard cost system, incurred total production costs of 900

, 000

, o f

w h

i c

h H

e r

n a

t t

r i

b u

t e

d 60,000 to normal spoilage and $30,000 to abnormal spoilage. Hern should account for this spoilage as

a. Period cost of $90,000.

b. Inventoriable cost of $90,000.

c. Period cost of $60,000 and inventoriable cost of

$30,000.

d. Inventoriable cost of $60,000 and period cost of

$30,000.