Which of the Following Statements Is False

Which of the following statements is False?

A) The cost of spoiled units is the costs incurred prior to detection.
B) The unit costs of abnormal and normal spoilage are the same if detected simultaneously.
C) the timing of inspection affects the amount of abnormal spoilage.
D) Spoilage may occur at points other than the inspection point.
E) Spoilage units cannot be sold.