E-PolyLearning

161. If the units of normal spoilage are 150 and the total good units manufactured are 1500, then the normal spoilage rate would be
a. 14%
b. 15%
c. 10%
d. 12%
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Answer: (c).10%

162. Total transferred-out cost plus normal spoilage is divided by number of goods units produced, to calculate
a. cost per good units transferred out
b. cost per good units transferred in
c. revenue per good units transferred out
d. revenue per good units transferred in
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Answer: (a).cost per good units transferred out

163. The type of spoilage, which is considered as controllable and can be avoided is called
a. abnormal spoilage
b. normal spoilage
c. transferred-in spoilage
d. transferred-out spoilage
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Answer: (a).abnormal spoilage