Unformatted text preview: Finished Goods or Work in Process, depending on where in the production cycle the spoilage is assumed to have taken place. Spoilage is typically assumed to occur at the stage of completion where inspection takes place, because spoilage is not detected until this point. Normal spoilage need not be allocated to units that have failed to reach this point in the production process, because the spoiled units are related solely to the units that have passed the inspection point. Jack...
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- Fall '10
- Debut albums, Supply chain management terms, Normal Spoilage Costs, Katrina Rowsey