Home→ Cost Accounting Mcqs → Spoilage, Rework and Scrap →If the beginning work in process inventory units are 2600, units started are 9000, ending work in process units are 2300 and the completed good units are 8000 then total spoilage will be ____________?

If the units of normal spoilage are 150 and the total good units manufactured are 1500, then the normal spoilage rate would be __________?
An amount of spoilage that is natural in any particular production process is classified as __________?
The residual material which results from manufacturing products is called __________?
The normal spoilage is subtracted from total spoilage to calculate __________?
If the transferred out total cost is $1850000 and the number of good units (produced), then the cost per good unit transferred out and completed can be __________?
The production units that do not meet customer specification, but can be sold to other customers as finished goods are classified as __________?
The sum of beginning work in process inventory units and started units, is subtracted from the sum of ending work in process inventory units and transferred out units of goods, to calculate __________?
The units of normal spoilage are divided to total completed units, rather than total actual produced units to calculate __________?
The types of spoilage include __________?
The partial or completed units of manufactured goods, that do not meet customer specifications and get sold at reduced price or simply discarded, are called __________?
The type of spoilage, which is considered as controllable and can be avoided is called __________?
Total transferred-out cost plus normal spoilage is divided by number of goods units produced, to calculate __________?
The cost of abnormal spoilage is not treated as __________?
The costing, which explains how and when scrap affects the operating income of company is classified as __________?
The aspects of accounting for scrap includes __________?
An example of rework is __________?
The stage in production process, where the manufactured goods are checked; whether the units are acceptable or not is classified as __________?
An amount of spoilage that is not natural in a specific production process is categorized as __________?
Which one of the following is an example of spoilage?
In process and job costing system, the normal spoilage cost is considered as __________?

If the beginning work in process inventory units are 2600, units started are 9000, ending work in process units are 2300 and the completed good units are 8000 then total spoilage will be ____________?

A. 1200 units
B. 990 units
C. 1100 units
D. 1000 units

Correct Answer: 1100 units ✔

Last Updated: May 11, 2023