In a process cost system that assumes that normal losses occur at the end of a process, the cost attributable to these losses should be assigned to:
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Write My Essay For Mea. Cost of good manufactured (transferred out).
b.Cost of goods manufactured and ending work in process inventory in the ratio of units worked on during the period to units remaining in work in process inventory.
c.Ending work in process inventory.
d.A separate loss account in order to highlight production inefficiencies.
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