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 $900000, of which Hern attributed $60000 to normal spoilage and $30000 to abnormal spoilage. How should Hern account for this spoilage?

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