The net cost of normal spoilage in a job-order costing system in which spoilage is common to all jobs should be

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In a job-order costing system, normal spoilage is considered an indirect cost and is not directly assigned to specific jobs. Instead, it should be charged to the manufacturing overhead during the period in which the spoilage occurs. Allocating the cost only to completed jobs or charging it to a loss account are not appropriate methods for accounting for normal spoilage.

The Net Cost of Normal Spoilage in a Job-Order Costing