Question: In its April Year 1 production, Hern Corp., which does not use a standard cost system, incurred total production costs of $ 9 0 0

In its April Year 1 production, Hern Corp., which does not use a standard cost system, incurred total production costs of
$900,000, of which Hern attributed $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.
 In its April Year 1 production, Hern Corp., which does not

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