Question $3$

$2$ pts

In a process costing system which assumes that normal spoilage occurs at the end of the process, the cost attributable to normal spoilage should be assigned to:

Beginning Work$-$in$-$Process

Endine Work$-$in$-$Process

A separate loss account in order to highlight production inelficiencies

Cost of Goods Manafactured $($transferred out$)$

Question $4$

$2$ pts