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

Total transferred-out cost plus normal spoilage is divided by number of goods units produced to calculate Correct Answer cost per good units transferred out

Total transferred-out cost plus normal spoilage is divided by number of goods units produced to calculate cost per good units transferred out.
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Units of normal spoilage are divided to total completed units, rather than total actual produced units to calculate
Normal spoilage is subtracted from total spoilage to calculate