c. Reworked units d. Production costs added to inventory e. Scrap n 22 Costs of normal spolage are usually accounted for as Select one: a. Part of the cost of goods sold b. A separate line item in the income statement c. An asset in the balance sheet. d. Part of the cost of goods manufactured. e. A liability in the balance sheet. Which of the following manufactured products should use process costing? Select one: a. Bags of cement b. 767 jet aircraft c. Expensive jewelry d. Designer original evening gowns e. Custom build houses