Which of the Statements Below Is Not Correct

Which of the statements below is not correct?

A) Normal spoilage is spoilage that occurs under efficient operating conditions.
B) Normal spoilage is controllable in the short term and considered a part of product cost.
C) Abnormal spoilage is spoilage in excess of that expected under efficient operating conditions.
D) Abnormal spoilage is charged as a loss to operations in the period detected.