Abnormal Spoilage Costs Generally Appear in the External Financial Accounts

Abnormal spoilage costs generally appear in the external financial accounts

A) on the balance sheet as part of work in process
B) on the income statement as part of some other item
C) on the balance sheet as part of finished goods
D) on the income statement as a line item 'loss on abnormal spoilage'
E) g. cost of goods sold