If Spoiled Goods Have a Positive Disposal Value, Then the Disposal

If spoiled goods have a positive disposal value, then the disposal value

A) Increases the debit to Overhead control if the spoilage is normal
B) Decreases the job's cost per unit if the spoilage is directly attributable to the job
C) Increases the job's cost per unit if the spoilage is normal
D) Decreases the debit to Overhead control if the spoilage is abnormal