For Fiona Company, Defective Units of 2% of the Good

For Fiona Company, defective units of 2% of the good units completed are considered normal. Job #456 included some unusual specifications. Because of these, 5% of the units in Job #456 were defective. Which of the following is true?

A) The cost of producing 3% of the units in Job #456 is abnormal spoilage.
B) The cost of producing 2% of the units in Job #456 is part of overhead.
C) The cost of producing 5% of the units in Job #456 is part of overhead.
D) None of the above