Biestek Meat-Packing SA historically has experienced a 0.5% spoilage rate associated with production of its Polish sausage line of products. However, due to installation of new meat-grinding equipment, higher than usual spoilage of €45,000 was experienced on the Polish sausage line in a recent month. How should Biestek account for both the usual and increased spoilage in determining the cost of its sausage inventory?