41.
If beginning work in process inventory units are 2600, units started are 9000, ending work in process units are 2300 and completed good units are 8000 then total spoilage will be

42.
Residual material which results from manufacturing products is called

43.
Costing, which explains how and when scrap affects operating income of company is classified as

44.
An amount of spoilage that is natural in any particular production process is classified as

45.
Cost of abnormal spoilage is not treated as

46.
If units of normal spoilage are 150 and total good units manufactured are 1500, then normal spoilage rate would be

47.
Total transferred-out cost plus normal spoilage is divided by number of goods units produced to calculate

48.
Type of spoilage, which is considered as controllable and can be avoided is called