Costs incurred due to spoilage in a job order costing system, may be treated in all of the following ways, EXCEPT

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Allocating spoilage costs equally to all units at an inspection point is not a common method in job order costing. Spoilage costs are usually allocated to the specific job that incurred them or added to all jobs through manufacturing overhead. Alternatively, they may be separated into normal and abnormal spoilage, with only abnormal spoilage costs being allocated to specific jobs or written off as a loss.

Costs Incurred Due to Spoilage in a Job Order Costing