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so in this last example Iamp;#39;m going to walk through spoilage in a job costing environment we went through job costing way back last Clawd but we didnamp;#39;t talk about spoilage so let I want to walk through that itamp;#39;s really pretty straightforward for this example the data weamp;#39;re gonna use includes the following we have 46 units that we started six of which are spoiled and weamp;#39;re assuming initially that thatamp;#39;s normal spoilage the costs for each of those six units that have been incurred or assigned thus far is $1100 and we think we can dispose of them for two hundred and thirty-five dollars per unit so you know that effect we can sell them at a lower price we can sell them for parts whatever so the first thing that we need to do is identify for this the spoilage were these units specifically related to a particular job and was the spoilage that occurred the result of a particular job or was it the result of something that is common to all jobs were
