Chapter 6, Problem 28E

As goods are transferred from a prior process to a subsequent process, the following entry to record the cost of abnormal spoilage would be made:

1. a. debit Work in Process (subsequent department) and credit Work in Process (prior department)
2. b. debit Abnormal Spoilage Loss and credit Work in Process (prior department)
3. c. debit Finished Goods and credit Work in Process (prior department)
4. d. debit Finished Goods and credit Abnormal Loss