Answer
I disagree with the statement. In job costing, the costs of normal spoilage that occur while a specific job is being done are typically not charged to the specific job. Normal spoilage costs are usually considered part of the overhead or indirect costs and are allocated across all jobs rather than being directly assigned to a specific job. This method ensures that the cost impact of normal spoilage is spread out across multiple jobs, reflecting its expected nature in the production process.
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