XYZ Manufacturing uses Process Costing and incurred normal spoilage of $10,000 and abnormal spoilage of $5,000.How much spoilage should be included in inventory (Finished Goods)?

a) $0

b) $5,000

c) $10,000

d) $15,000

#2. The sale of scrap from the general manufacturing process is usually recorded as:

a) An increase to manufacturing overhead control

b) A decrease to manufacturing overhead control

c) An increase in finished goods control

d) A decrease in finished goods control