1.In process costing, normal rework costs would be charged ______________.

only to MOH

only to WIP

to either WIP or MOH

to Cost of Goods Sold

2.In a process costing system, the value of spoiled goods that can be sold as seconds would normally be credited to:

MOH

WIP

Finished Goods

3. At the end of March, the company had 2,000 units in ending inventory. Another 5,000 units were started in April. 4,000 units were completed and transferred out. There were 2,700 in ending inventory. If the normal spoilage rate is 2%, how many defective units should the company expect?

300

140

100

80